Women leading the audit process and audit fees: A European study by Josep Garcia-Blandon, Josep Maria Argilés-Bosch, Diego Ravenda, David Castillo-Merino

“…The results show that firms with female chief financial officers and more female directors on the audit committee pay significantly lower audit fees than other firms. …”
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The Role of Accounting and Financial Reporting in Fulfilling and Assessing Accountability in View of Accountors and Accountees by Jafar Babajani, Hossain Dehghan

“…This paper examine the role of expected accountability - based accounting and financial reporting as a tool to assist in fulfilling government's duty to be publicly accountable and enable members of parliament to assess that accountability .We send 180 questionnaires to members of parliament as well as comptroller general senior auditors as accountee and 180 to chief executives as well as chief financial officers of ministries as accounters. The  findings  of  this  study  show  that   all  accountors  and  accountees believe  expected  accountability  -based  accounting  and  financial  reporting play  the significant role in fulfilling government to be publicly  accountable and   assist   parliament   and   comptroller   general   to   assess   government accountability.…”
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Greenhouse Emission Reduction and Sustainable Development in South East Asia by Susela, D., Wong, E.S.K.

“…This paper has three objectives: firstly, to uncover the perceptions of top management, that is the Chief Executive Officers, Chief Financial Officers or Finance Directors, concerning the current debate on climate change. …”

Influence of enterprise risk management framework implementation and board equity ownership on firm performance in Nigerian financial sector: An initial finding by Ahmed, Idris, Ab. Wahab, Norlida

“…We collected the data from chief risk officers, chief financial officers and other top level managers of the sampled organisations.The study utilized PLS-SEM path modelling with the help of SmartPLS 2.0 software to test the research framework.The results of the analysis indicated that ERM framework implementation and board equity ownership have a significant positive effects on the financial and non-financial performance of financial institutions in Nigeria.The study recommended the need for business firms to deploy more resources to ensure efficient operations of ERM initiatives in their organisations.Regulatory agencies need to ensure full implementation of ERM across all financial institutions regardless of the size of the firm to actualize its full benefits.The implication of the findings is that financial institutions and other regulatory agencies need to focus on both financial and non-financial performance indicators in their risk management policy..…”
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A Framework for Post Implementation Review of Iranian Accounting Standards by masood gholamzade, ali saghafi

“…This research attempts to provide a proper PIR framework for accounting standards of Iran through comparative studies of frameworks designed by pioneering accounting standard setters, with participation of various stakeholders (108 people including university professors, enterprise Chief financial officers, expert external auditors and Chief investment officers). …”
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Capital structure construct: a new approach to behavioral finance by Jose Anselmo Perez Reyes, Montserrat Reyna Miranda, Jorge Vera-Martínez

“…A 44-item questionnaire is adapted and applied to a sample of chief financial officers from diverse public and nonpublic companies in Mexico. …”
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A study on capital budgeting practices of some selected companies in Bangladesh by Md. Anhar Sharif Mollah, Md. Abdur Rouf, S.M. Sohel Rana

“…Design/methodology/approach – Data were collected with a structured questionnaire survey taking from the chief financial officers (CFOs) of companies listed in the Dhaka Stock Exchange in Bangladesh. …”
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Management accounting and risk management practices in financial institutions 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 Bank’s website and the respondents were the chief financial officers (CFO) or the most senior positions in the finance department of the institutions. …”
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CFO Gender, Corporate Risk-Taking, and Information Disclosure Violations by Yujie Zhao, Jiaxin Xiong, Jingjing Wang, Nanji Ye

“…This article examines the influence of female chief financial officers (CFOs) on information disclosure violations in order to highlight women's positive contributions. …”
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Strategic Management Accounting in Small and Medium-Sized Enterprises in Emerging Countries and Markets: A Case Study from China by Lindong Ma, Xihui Chen, Jiawen Zhou, Luigi Aldieri

“…The findings indicated that: (1) The senior managers of SMEs do not have an understanding of accounting nor pay enough attention to it, and the role of SMA is even worse; (2) Although the chief financial officers obtain the knowledge of SMA, they cannot fully involve it in their strategic decision making. (3) SMEs have realized that enterprise culture is very important for a company to achieve strategic goals, but it is far from enough to attach importance to and create it. (4) The general managers of SMEs believe that the operating department is the core of the company and all resources should be prioritized to meet their needs.…”
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On NFPs with high social impact that avoid concentrating on a few activities [version 2; peer review: 2 approved] by Fuminobu Mizutani

“…Solving these questions will help the chief financial officers (CFOs) of NFPs, who serve as their agents, fulfill their obligations to contributors, who are their principals, and will help advisors provide better services for their contributors, their clients. …”
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THE IMPORTANCE AND USEFULNESS OF CORPORATEANNUAL REPORTS IN MALAYSIA by Perpustakaan UGM, i-lib

“…Preparers are represented by chief financial officers while users by investment analysts. …”

Analyzing the barriers to putting corporate financial expropriations to a halt: A structural modeling of the phenomenon by Huang Fu, Kashif Abbass, Tehmina Fiaz Qazi, Abdul Aziz Khan Niazi, Monica Violeta Achim

“…The data were collected from a panel of experts consisting of 12 chief financial officers recruited from companies listed on the Pakistan Stock Exchange, Pakistan, from July to September 2022. …”
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The timing of initial public offerings – non-numerical model based on qualitative trends by Tomáš Meluzín, Marek Zinecker, Adam P. Balcerzak, Karel Doubravský, Michał B. Pietrzak, Mirko Dohnal

“…The objective of this study is to develop a qualitative model supporting chief financial officers (CFOs) while considering the timing of initial public offerings (IPOs) under conditions of underdeveloped capital markets, where decision making is often made under information shortage. …”
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Novice rural principals’ successful leadership practices in financial management: Multiple accountabilities by Phumlani Erasmus Myende, Michael Anthony Samuel, Ansurie Pillay

“…Whilst the school-formulated policies serve as a backdrop to the terms of operations, these principals generate multiple accountabilities in their role as chief financial officers. The study recognises vertical, horizontal and downward accountabilities, which are underpinned by self-driven motivation, moral integrity and social developmental responsibilities. …”
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An exploration of the online investor relations (IR) practices of companies listed on the Johannesburg Stock Exchange (JSE) by Leana Esterhuyse, Christa Wingard

“…This should concern Chief Financial Officers (CFOs), as effective and efficient communication with investors could contribute towards attaining optimal share prices and improved liquidity and analyst following.…”
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Management accounting and risk management in Malaysian financial institutions : an exploratory study by Abdul Rashid, Siti Zaleha, Abdul Rahman, Abdul Rahim, Wan Ismail, Wan Khairuzzaman

“…The respondents to whom 106 questionnaires were sent were the chief financial officers; the response rate was 68 percent. …”
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Variations in management accounting practices: explanatory factors / Ahmed Abdullah Saad Al-Dhubaibi …[et al.] by Al-Dhubaibi, Ahmed Abdullah Saad, Abdul Rahman, Ibrahim Kamal, Haniff, Mohd Nizal, Mohd Sanusi, Zuraidah

“…The ownership of firms, industry type, and educational level of Chief Financial Officers (CFOs) significantly explain the variations in the MAPs of firms in Yemen. …”
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Intellectual capital and performance measurement systems in Iran by Asiaei, Kaveh, Jusoh, Ruzita, Bontis, Nick

“…Design/methodology/approach: Data were collected from a survey of 128 chief financial officers of Iranian publicly listed companies. …”

The inspiration of corporate internet reporting: the perspective of Malaysian corporations by Turmin, Siti Zaidah, Osman, Mohamad Noor Hisham

“…In gathering the data, a questionnaire survey was distributed to the preparers of CIR who are represented by the chief financial officers, accountants, finance managers or investor relations managers of the companies. …”
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