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The Relationship Between Cfo Qualifications And Internal Control Weakness

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  • YAYING C. YEH

    (Framingham State University, Department of Accounting, Economics, and Finance, USA)

  • CHIULIEN C. VENEZIA

    (Frostburg State University, Department of Accounting, USA)

  • TZU-YA YANG

    (Deloitte and Touche, USA)

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 background, 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 background 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.

Suggested Citation

Handle: RePEc:wsz:fiq000:v:18:y:2022:i:2:id:503
DOI: 10.2478/fiqf-2022-0010
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