Yeh, Yaying C.; Venezia, Chiulien C.; Yang, Tzu-Ya - In: Financial Internet Quarterly 18 (2022) 2, pp. 21-29
three measures for CFO competence: financial/accounting back- ground, seniority, and education. Using a sample of Taiwanese …- ground and seniority with internal control weakness, indicating firms with higher quality CFOs experience a lower number of …