Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/266899 
Year of Publication: 
2022
Citation: 
[Journal:] Financial Internet Quarterly [ISSN:] 2719-3454 [Volume:] 18 [Issue:] 2 [Publisher:] Sciendo [Place:] Warsaw [Year:] 2022 [Pages:] 21-29
Publisher: 
Sciendo, Warsaw
Abstract: 
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 study show a negative relationship between CFO financial/accounting back- ground and seniority with internal control weakness, indicating firms with higher quality CFOs experience a lower number of ICWs. CFO education level, however, is not related with a firm's internal control weakness. The results imply that capable CFOs can effectively implement a good internal system. The result of this study provides practical and policy implications.
Subjects: 
CFO qualification
Financial Accounting background
CFO competence
Seniority
Internal control weakness
JEL: 
M4
M12
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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