Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?
نویسندگان
چکیده
SYNOPSIS Demand for chief financial officer (CFO) service on corporate boards has grown substantially in recent years, leading to questions about how outside board appointments affect a CFO’s ability fulfill their home firm responsibilities. In this paper, we focus the core responsibility of overseeing reporting quality, and explore types situations where may lead either learning opportunities or pressure shirk duties. Our results should interest investors, auditors, members considering implications CFO because, although observe no negative impacts quality arising from service, find only limited significant benefits accrue. Data Availability: All data are publicly available sources cited text. JEL Classifications: G34; M40; M41.
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ژورنال
عنوان ژورنال: Accounting Horizons
سال: 2023
ISSN: ['1558-7975', '0888-7993']
DOI: https://doi.org/10.2308/horizons-2022-110