Lee, Chuo-Hsuan; Lusk, Edward J.; Halperin, Michael - In: International Journal of Behavioural Accounting and Finance 1 (2010) 4, pp. 312-334
CFO turnover has been accelerating since the enactment of Sarbanes-Oxley: 2002. CFO resignations provide signals to the market and to the external auditors; unfortunately, the behavioural context underlying CFO mobility creates information signals that make it difficult to discern departures...
