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The Relationship Between CFO Qualifications and Internal Control Weakness
2022
Financial Internet Quarterly
This study explores the relationship between CFO qualifications and a firm's internal control weakness (ICWs). We use three measures for CFO competence: financial/accounting background, seniority, and education. Using a sample of Taiwanese listed firms from 2012 to 2015, the results of this study show a negative relationship between CFO financial/accounting background and seniority with internal control weakness, indicating firms with higher quality CFOs experience a lower number of ICWs. CFO
doi:10.2478/fiqf-2022-0010
fatcat:eckgxvfk2jf2xnzzace6qavldi