摘要
文章以财务重述公司为低会计信息质量的研究样本,探讨了CFO背景特征与会计信息质量的关系。研究发现,CFO的财务专长(是CPA)与会计信息质量正相关,CFO是女性的企业会计信息质量更高。进一步的研究发现,CFO的财务专长(是CPA)不仅有助于降低会计差错发生的概率,而且有助于降低会计差错发生的频率。研究结论肯定了CFO在财务报告中的作用,为监管部门治理会计信息失真提供了经验佐证。
Taking the companies with financial restatements as the sam- ple with low quality of accounting information, this paper investigates the relationship between the background characteristics of CFOs and the quality of accounting information. It finds that the financial expertise of CFOs, namely CFO is a CPA, is positively related to the quality of ac- counting informa-tion and the companies whose CFOs are female are more likely to get the good quality of accounting information. Furthermore, the fi- nancial expertise of CFOs is beneficial to the reduction in the occurrence probability and frequency of accounting errors. The conclusions affirm the role of CFOs in financial statement and provide evidence for correcting ac- counting information distortion.
出处
《财经研究》
CSSCI
北大核心
2011年第9期123-133,144,共12页
Journal of Finance and Economics
基金
国家自然科学基金资助项目(70872107)
国家社会科学基金资助项目(08BJY024)
关键词
CFO背景特征
会计信息质量
财务重述
CFO background characteristics
quality of accounting information
financial restatement
