Advanced search
Publication Cover
Applied Economics Letters Volume 29, 2022 - Issue 14
Submit an article Journal homepage
170
Views
0
CrossRef citations to date
0
Altmetric
Research Article

Economic consequences of unqualified chief accounting officer announcements

Shih-Bin WuDepartment of Accountancy, College of Management, National Cheng Kung University, Tainan City, Taiwan (ROC)ORCID Iconhttps://orcid.org/0000-0002-4797-2494View further author information
ORCID Icon &
Wu-Po LiuDepartment of Accountancy, College of Management, National Cheng Kung University, Tainan City, Taiwan (ROC)Correspondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-2401-9668View further author information
ORCID Icon
Pages 1256-1260 | Published online: 19 May 2021

References

  • Ballinger, G. A., and J. J. Marcel. 2010. “The Use of an Interim CEO during Succession Episodes and Firm Performance.” Strategic Management Journal 31 (3): 262–283.
  • Barua, A., L. Davidson, D. Rama, and S. Thiruvadi. 2010. “CFO Gender and Accruals Quality.” Accounting Horizons 24 (1): 25–39.
  • Brunnermeier, M. K. 2005. “Information Leakage and Market Efficiency.” The Review of Financial Studies 18 (2): 417–457.
  • Chen, A. S., and B. S. Hong. 2006. “Institutional Ownership Changes and Returns around Analysts’ Earnings Forecast Release Events: Evidence from Taiwan.” Journal of Banking & Finance 30 (9): 2471–2488.
  • Chen, K. C., and B. K. Church. 1996. “Going Concern Opinions and the Market’s Reaction to Bankruptcy Filings.” The Accounting Review 71 (1): 117–128.
  • Demerjian, P. R., B. Lev, M. F. Lewis, and S. E. McVay. 2013. “Managerial Ability and Earnings Quality.” The Accounting Review 88 (2): 463–498.
  • Doron, M., C. R. Baker, and K. D. Zucker. 2019. “Bookkeeper-Controller-CFO: The Rise of the Chief Financial and Chief Accounting Officer.” Accounting Historians Journal 46 (2): 1–8.
  • Geiger, M. A., C. S. Lennox, and D. S. North. 2008. “The Hiring of Accounting and Finance Officers from Audit Firms: How Did the Market React?” Review of Accounting Studies 13 (1): 55–86.
  • Guo, S., S. Chi, K. Cook, and D. Oler. 2018. “Market Response to Chief Accounting Officer Hiring Announcements.” Journal of Accounting and Free Enterprise 4 (1): 28–48.
  • Hsu, H.-T., and S. Khan. 2019. “Chief Accounting Officers and Audit Efficiency.” Asian Review of Accounting 27 (4): 614–638.
  • Hsu, J., W. Young, and C.-H. Chu. 2011. “Price Behavior of Qualified Companies around the Audit Report and Report Announcement Days: The Case of Taiwan.” Journal of International Financial Management and Accounting 22 (2): 114–130.
  • Johnson, K. S. 2015. “As Regulatory Costs Grow, the Accounting Chief’s Duties Add Up.” The Wall Street Journal. https://www.wsj.com/articles/as-regulatory-costs-grow-the-accounting-chiefs-duties-add-up-1440474094
  • Keršulienė, V., and Z. Turskis. 2014. “A Hybrid Linguistic Fuzzy Multiple Criteria Group Selection of A Chief Accounting Officer.” Journal of Business Economics and Management 15 (2): 232–252.
  • Khan, M., and H. Lu. 2013. “Do Short Sellers Front-run Insider Sales?” The Accounting Review 88 (5): 1743–1768.
  • Rhodes, A., and D. Russomanno. 2020. “Executive Accountants and the Reliability of Financial Reporting.” Management Science. in-press. doi: https://doi.org/10.1287/mnsc.2020.3697.
  • Sammer, J. 2006. “New Kids on the Block – More Companies are Hiring Chief Accounting Officers.” Journal of Accountancy 201 (2): 46, 48–50.
  • Sarbanes-Oxley Act. 2002. “Section 302(a).Regulations Governing the Qualification Requirements and Professional Development of Principal Accounting Officers of Issuers, Securities Firms, and Security Exchanges.” https://law.moj.gov.tw/ENG/LawClass/LawSearchContent.aspx?pcode=G0400131&kw1=principal%20accounting%20officer
  • Vafeas, N. 2009. “Is Accounting Education Valued by the Stock Market? Evidence from Corporate Controller Appointment.” Contemporary Accounting Research 26 (4): 1143–1174.
  • Vafeas, N., and A. Vlittis. 2015. “Board Influence on the Selection of External Accounting Executives.” The British Accounting Review 47 (1): 46–65.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Supercharge Your Next Research Paper: Research and write your next paper with Jenni AI.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.