Are CEO experience and financial expertise associated with financial restatements? by Zabihollah Rezaee, Kaveh Asiaei, Toktam Safdel Delooie

“…We define experienced CEOs as those who are hired from inside the firm and financial expert CEOs as those who hold an accounting qualification or have work experience as an auditor, chief financial officer (CFO), controller, and or other accounting-related positions. …”
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Executives' narcissism and decision making: reviewing 20 years of accounting literature by Raghdaa Ali Ismail, Osama Zaki, Heba Abou-El-Sood

“…The authors recommend that future research may focus more on the chief financial officer (CFO) role as the majority of literature in CEO based. …”
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PENGARUH KEPEMILIKAN DAN KEPEMIMPINAN KELUARGA SERTA EFEKTIFITAS PENGAWASAN DEKOM TERHADAP KUALITAS AUDIT by Vera Diyanty, Eliza Fatima, Akhmad Syahroza

“…The results showed that family ownership either through direct or indirect mechanisms tend to choose Big 4 KAP than non Big 4. While Chief Financial Officer (CFOs) from family and corporate founders tend to choose Big 4 in auditing the company. …”
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Irregularities and the market value of companies / Irregularidades e o valor de mercado das empresas by Sônia F. S. Santos, Bruno Funchal, Silvania N. Nossa

“…We suggest to the chief executive officer (CEO) and the chief financial officer (CFO) that they assess the level of corporate governance of their companies and invest in the search for excellence since the best levels of governance bring a positive signal to the market. …”
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Does accountant CFO matter to auditor? by Gabriella Handoyo, Yani Permatasari, Nadia Anridho, Khairul Anuar Kamarudin, Agnes Aurora Ngelo

“… Chief Financial Officer (CFO) is a chief executive whose responsibilities are related to accounting and audit work. …”
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Development of corporate treasury operations in russian leasing companies by Shirokova Maria A., Malitskaya Victoria B., Konovalenko Irina E.

“…Treasury functions are performed by an accountant and are controlled and managed by a chief financial officer. With the expansion of the company’s activities, in order to create a unified strategy for the policy in the field of cash flow control and the development of financial risk management procedures, a centralized treasury is formed. …”
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Internal audit function: a comparison between private and public sector in Nigeria by Madawaki, Abdulkadir, Ahmi, Aidi, Ahmad, Halimah @ Nasibah

“…The results revealed that there is no much difference in hierarchical rank of internal audit function in both sectors.While the results showed that differences exist in the reporting status between internal audit in the two sectors with private sector internal audit reporting to audit committee and chief executive officer and public sector internal audit reporting to chief executive officer and chief financial officer.Almost a similar amount of work is outsourced, and private sector entities are more likely to outsource than those in public sector.There is slight difference between internal audit activities and interaction with external auditor in the two sectors with private sector more likely to coordinate in the area of access to audit working papers.…”
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Corporate social responsibility of financial sector institutions in the light of sustainable development goals financing: the role of banks and stock exchanges by Inna Makarenko, Yulia Yelnikova, Anna Lasukova, Abdul Rahman Barhaq

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Teaching dossier guidance for professional faculty: an evidence-based approach for demonstrating teaching effectiveness by Samantha Taylor, Sylvain Charlebois

“…For example, a Chartered Professional Accountant who trained in a public accounting firm and worked as a Chief Financial Officer of a public energy company or a sales executive who led the business development department of a large company likely do not possess the same academic training of a doctorate degree like other academics; however, such professional faculty may possess relevant experience and skills to teach accounting or marketing, respectively, to post-secondary students effectively. …”
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Female board representation and provisioning practices in Nigerian banks by A. Salami, M. Sanni, A. Ariyo-Edu

“…For five categorical female representation indicators, presence of at least one woman in the audit committee (F1AD), presence of at least three women on the board and having female chief financial officer (FCFO) are better predictors but that of F1AD is contrary to the prior expectations. …”
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Management accounting systems,enterprise risk management and organizational performance: the case of financial institutions in Malaysia by Abdul Rasid, Siti Zaleha, Abdul Rahman, Abdul Rahim

“…The research method involved administering a questionnaire to 106 financial institutions listed on the Malaysian Central Banks website and the respondents are the chief financial officer (CFO) or the most senior positions in the finance department of the institutions. 16 post-survey semi-structured interviews were conducted with selected respondents. …”
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The School-ties Between Top Management Executive and Audit Partner: Exploring From Earnings Management in Indonesia by Raden Roro Widya Ningtyas Soeprajitno, Sri Ningsih, Iman Harymawan, Bablu Kumar Dhar, Suham Cahyono

“…The objective of this study is to investigate the impact of school ties between top management executives, such as the Chief Executive Officer and Chief Financial Officer, and external parties, including auditors, on a company’s earnings management practices. …”
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Determinant of earnings management practices in manufacturing companies by Firnanda Kasih Mulia, Driana Leniwati, Agung Prasetyo Nugroho Wicaksono

“…Research aims: This study aims to examine the effect of audit committees, independent commissioners, and the presence of women on boards, such as the chief executive officer and chief financial officer, on earnings management practices. …”
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CEO, CFO, and board attributes’ effect on fair value agriculture disclosure by Zaimah Abdullah, Sumaia Ayesh Qaderi, Arifatul Husna Binti Mohd Ariff, Sitraselvi Chandren, Rohaida Abdul Latif

“…AbstractThis study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by examining the effect of chief executive officer (CEO), chief financial officer (CFO), and board attributes on fair value agriculture disclosure (FVAD), consequently proposing a standardized fair value disclosure model that could help agricultural companies to improve their FVAD. …”
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Enhancing governance through blockchain technology in the South African public sector by Beatah Sibanda, Benon Basheka, Jan van Romburgh

“…Setting: The sample consisted of those charged with governance in four Gauteng provincial departments in the positions of Head of Department, Chief Financial Officer, and Chief Director of Finance. Methods: A qualitative research approach using semi-structured in-depth interviews and purposive sampling was used. …”
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ANALISIS RASIO LANCAR RUMAH SAKIT X by Marsdenia

“…This study used quantitative and qualitative approaches, with the primary data source (in-depth interviews to the relevant parties ie Hospital Director, Chief Financial Officer and Vice Director Administration Finance) and the secondary data source include financial statements. …”
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Contribuições decorrentes da implementação do BSC para o alcance dos objetivos estratégicos: um estudo de caso by Ernando Fagundes, Helia Madeira Wiggers, Renícia Maria Innocenti, Sergio Murilo Petri

“…A coleta de dados ocorreu por meio de pesquisa documental na organização em estudo, e de entrevistas semiestruturadas com o Chief Financial Officer (CFO) e o Controller. Foram analisados objetivos estratégicos definidos no planejamento estratégico, e constantes no painel de desempenho do BSC. …”
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Impacto en las PIMES de las políticas contables. by Gustavo Caro Vargas

“…Se hace especial énfasis en su carácter específico con un plan de negocios, a las transacciones que realiza la entidad, a los eventos (riesgos) y las condiciones (contratos) que se les permitan adoptar por quienes tienen a cargo su gobierno (la Junta Directiva, el Comité de Auditoría y el cfo (Chief Financial Officer), a través del suministro de información útil para la toma de decisiones por usuarios diversos.…”
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Smart Helmet / Nur Fatihah Mohd Yatim by Mohd Yatim, Nur Fatihah

“…Our management team include Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, Chief Marketing Officer and Administration. …”
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Airline revenue planning and the COVID-19 pandemic by Ben Vinod

“…The office of the chief financial officer will have a permanent task force to monitor cash flow and come up with innovative solutions to generate cash flow for liquidity. …”
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