Reference health
Chief Financial Officers on Their Company’s Board of Directors: An Examination of Financial Reporting Quality and Entrenchment
55/55 checkable references clean · checked 2026-08-05
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
8 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 55 checked references that resolve
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The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey
resolves10.5465/amj.2006.23478165
A Changing of the Guard: Executive and Director Turnover Following Corporate Financial Restatements
resolves10.1016/j.jacceco.2006.10.001
The discovery and reporting of internal control deficiencies prior to SOX-mandated audits
resolves10.2308/accr.2008.83.1.217
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
resolves10.1111/j.1475-679x.2008.00315.x
The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity
resolves10.2469/dig.v27.n2.79
An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud
resolves10.1016/j.jfineco.2006.06.004
Determinants of the floating-to-fixed rate debt structure of firms
resolves10.1177/0148558x0902400103
Earnings Restatements, the Sarbanes-Oxley Act, and the Disciplining of Chief Financial Officers
resolves10.1016/0165-4101(85)90027-8
Executive compensation, management turnover, and firm performance
resolves10.1016/S0304-405X(98)00058-0
Corporate governance, chief executive officer compensation, and firm performance
resolves10.1111/j.1911-3846.1996.tb00489.x
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
resolves10.2308/accr.2002.77.s-1.35
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
resolves10.2308/accr.2006.81.1.83
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
resolves10.1111/j.1911-3846.2010.01027.x
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*
resolves10.1016/j.jacceco.2006.10.003
Determinants of weaknesses in internal control over financial reporting
resolves10.1111/j.1911-3846.2011.01097.x
Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices*
resolves10.2308/accr.2006.81.4.781
Does Hiring a New CFO Change Things? An Investigation of Changes in Discretionary Accruals
resolves10.1002/smj.907
The role of technical expertise in firm governance structure: evidence from chief financial officer contractual incentives
resolves10.1007/s11142-007-9046-z
Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002
resolves10.2308/accr.2008.83.6.1487
The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover
resolves10.1287/orsc.1080.0355
Directors' Multiple Identities, Identification, and Board Monitoring and Resource Provision
resolves10.2308/aud.2008.27.1.105
Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act
resolves10.2308/accr.2009.84.3.839
Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes
resolves10.1007/s10551-010-0660-5
Should Independent Board Members with Social Ties to Management Disqualify Themselves from Serving on the Board?
resolves10.1016/j.jfineco.2010.02.007
CFOs and CEOs: Who have the most influence on earnings management?
resolves10.2308/acch.2008.22.4.389
Auditor Industry Specialization, Auditor Changes, and Accounting Restatements
resolves10.1111/j.1475-679x.2005.00172.x
Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
resolves10.1111/j.1475-679x.2010.00378.x
Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre‐ and Post–Sarbanes‐Oxley Periods
resolves10.2307/256871
COLLABORATION IN THE BOARDROOM: BEHAVIORAL AND PERFORMANCE CONSEQUENCES OF CEO-BOARD SOCIAL TIES.
resolves10.1016/0304-405x(95)00844-5
Higher market valuation of companies with a small board of directors
resolves10.1016/j.jaccpubpol.2007.03.001
Audit committee quality, auditor independence, and internal control weaknesses
The 8 references without a DOI — listed, not checked
no DOI — not checkedref6
no DOI — not checkedAudit committee industry expertise and financial reporting quality. Working paper
no DOI — not checkedDetecting earnings management
no DOI — not checkedCEO compensation and turnover: the effects of mutually interlocked boards
no DOI — not checkedref39
no DOI — not checkedThe accounting causes and legal consequences of non-GAAP reporting: evidence from restatements
no DOI — not checkedThe first stage model estimates the likelihood of the company's own CFO on its board, while the second stage tests the expectation that the likelihood that the turnover of CFOs who serve on the board will be less sensitive to company performance. The second-stage dependent variable CFOCHANGE accepts the value of one if the prior CFO departed. Other variables are defined in Table 2 and are one year lagged. Each regression also includes year and two-digit SIC code industry dummies. Test statistics based on robust standard errors clustered at the firm level
no DOI — not checkedref63
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