Yeh, Yaying C.; Venezia, Chiulien C.; Yang, Tzu-Ya - In: Financial Internet Quarterly 18 (2022) 2, pp. 21-29
This study explores the relationship between CFO qualifications and a firm's internal control weakness (ICWs). We use three measures for CFO competence: financial/accounting back- ground, seniority, and education. Using a sample of Taiwanese listed firms from 2012 to 2015, the results of this...
