Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 4 of 4 for “"Chief Financial Officer (CFO)"”.
-
THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS
Recent high-profile financial scandals and increasing instances of restatements focus public attention on the role of audit committees, auditors and CFOs in maintaining the integrity and quality of corporate financial reporting. The U.S. Congress passed the Sarbanes-Oxley Act (SOX) in July 2002, …
-
Female directors on audit committees and audit quality : evidence from the UK
… literature fails to consider the types of female financial experts on audit committees in the context of audit quality. It is also unclear whether Chief Financial Officer (CFO) experts on audit committees are as effective as public accounting experts in monitoring financial reports. Therefore, …
-
Influences on Controllers' Non-GAAP Reporting Decisions
… study examines two sources of external pressure, Chief Financial Officer (CFO) power and controller incentive compensation, on a controller’s decision to opportunistically report non-GAAP earnings in response to a directive from the CFO to manipulate the measure. In addition, the impact of three …
-
Gestión de los riesgos corporativos
… sentido, uno de los más importantes roles del Chief Financial Officer (CFO) se enfoca en asegurar la continuidad de las operaciones, buscando los mecanismos más idóneos para mantener disponible los recursos necesarios para ello; también se ocupa de minimizar el efecto que puede tener en el …