Do Chief Financial Officers need to be qualified accountants? A study of whether and when accounting qualification may not be necessary for CFOs.

• Main Author: LIM, Vincent Boon Seng
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2022
• Subjects: CFO accounting qualification; CFO signalling theory; CFO job fit; accounting qualification; qualified accountants; company size; accounting bodies; CFO; Accounting; Management Sciences and Quantitative Methods
• Online Access: https://ink.library.smu.edu.sg/etd_coll/456; https://ink.library.smu.edu.sg/context/etd_coll/article/1454/viewcontent/GPGM_AY2018_PhD_Vincent_Lim_Boon_Seng.pdf
• Institution: Singapore Management University

Many empirical research studies suggest that Chief Financial Officers (CFOs) with accounting qualifications improve company performance in various ways such as through better financial reporting accuracy (Aier et al., 2005), internal control (Li et al., 2010), corporate governance (Sun et al., 2015)...