The Influence of CFO Directors on Accounting Information Quality

DOI

10.2991/sschd-19.2019.73How to use a DOI?

Keywords

CFO Internal Director, CFO independence, Accounting information quality.

Abstract

In recent years, there have been numerous financial frauds worldwide, and people are deeply aware of the importance of accounting information quality to a company. As a financial manager, CFO also affects accounting information quality to a large extent. The paper takes a sample that includes data from 2015 to 2017 of A-share listed companies. It studies the relationship among CFO directors, CFO independence, CFO age, CFO education and accounting information quality from the perspective of CFO serving as a director. The study shows that CFO internal director can significantly improve the quality of accounting information. CFO independence will have a moderating effect on the relationship between CFO internal director and accounting information quality. The more independent CFO is, the more obvious the role of CFO internal director in promoting accounting information quality plays. However, the age and education of CFO have no significant effects on the relationship between CFO directors and accounting information quality.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Shan Wang
AU  - Xiao Wan
PY  - 2019/12
DA  - 2019/12
TI  - The Influence of CFO Directors on Accounting Information Quality
BT  - Proceedings of the 5th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2019)
PB  - Atlantis Press
SP  - 316
EP  - 322
SN  - 2352-5398
UR  - https://doi.org/10.2991/sschd-19.2019.73
DO  - 10.2991/sschd-19.2019.73
ID  - Wang2019/12
ER  -