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Keywords: CFO appointment
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2026) 41 (4): 664–690.
Published: 03 March 2026
...-edged sword: when faced with strong misreporting incentives, executives with audit backgrounds may be more adept at manipulating earnings while avoiding detection. In recent years, firms have increasingly favored candidates with audit backgrounds in CFO appointments. A review of CFO resumes...
