Implications of power: When the CEO can pressure the CFO to bias reports
HL Friedman - Journal of Accounting and Economics, 2014 - Elsevier
Building on archival, anecdotal, and survey evidence on managers׳ roles in accounting
manipulations, I develop an agency model to examine the effects of a CEO׳ s power to …
manipulations, I develop an agency model to examine the effects of a CEO׳ s power to …
The multiple roles of the finance organization: Determinants, effectiveness, and the moderating influence of information system integration
H Chang, CD Ittner, MT Paz - Journal of Management …, 2014 - publications.aaahq.org
This study focuses on three broad Finance organization roles: reporting, compliance, and
internal control/risk management (RCCR); performance management; and strategic partner …
internal control/risk management (RCCR); performance management; and strategic partner …
Influence of governance regime on controller roles–supervisory board members' perspectives on business unit controller roles and role conflict
Purpose The plethora of changes in the corporate governance landscape over the past two
decades has the potential to tighten governance regimes and influence the preference of …
decades has the potential to tighten governance regimes and influence the preference of …
Are top management teams compensated as teams? A structural modeling approach
C Li - Management Science, 2024 - pubsonline.informs.org
I develop two empirical models to quantify agency friction caused by moral hazard in top
management teams. They capture shareholders' distinct perspectives on compensating top …
management teams. They capture shareholders' distinct perspectives on compensating top …
Investments and risk transfers
T Baldenius, B Michaeli - The Accounting Review, 2017 - publications.aaahq.org
We demonstrate a novel link between relationship-specific investments and risk in a setting
where division managers operate under moral hazard and collaborate on joint projects …
where division managers operate under moral hazard and collaborate on joint projects …
Robotic process automation in financial controlling
L Räty - 2022 - jyx.jyu.fi
Robotic Process Automation (RPA) is an automation solution which has grown in popularity
during recent years. It can be used to automate repetitive knowledge work tasks with …
during recent years. It can be used to automate repetitive knowledge work tasks with …
Differences in Political Ideology and Financial Reporting Quality: An Examination of the Audit Partner and CFO Relationship
We examine differences in political ideology between audit partners and Chief Financial
Officers (CFOs) and the impact of these differences on financial reporting quality. These …
Officers (CFOs) and the impact of these differences on financial reporting quality. These …
Shareholders ou Stakeholders–Por quais interesses são tomadas as decisões dos CFOs?
V CARVALHO - 2017 - tede.fecap.br
É antiga a discussão, dentro do espectro da Governança Corporativa, sobre qual é o real
papel das empresas. Destacam-se duas teorias antagônicas: a teoria da maximização da …
papel das empresas. Destacam-se duas teorias antagônicas: a teoria da maximização da …
[引用][C] Moving forward towards integrated reporting: a study on the level of disclosure on the content elements of the" IR" Framework in the financial services industry
D Ligtenberg - (No Title), 2013 - cir.nii.ac.jp
Moving forward towards integrated reporting : a study on the level of disclosure on the content
elements of the "IR" Framework in the financial services industry | CiNii Research CiNii 国立 …
elements of the "IR" Framework in the financial services industry | CiNii Research CiNii 国立 …