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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2026) 41 (4): 664–690.
Published: 03 March 2026
...Xiaohui Zhao; Yuan Huang; Yumiao Yu Purpose This study aims to investigate the relationship between the prior audit experience of Chief Financial Officers (CFOs) and corporate internal control quality, specifically how the professional background enhances their expertise in internal control...
