Does CFO Background Affect Internal Control Quality? Evidence from China

Yanjing Ge and Xiaoyan Xiong

Emerging Markets Finance and Trade, 2023, vol. 59, issue 12, 3715-3730

Abstract: With scientific progress and intense environmental changes, soft power has received increasing attention, and human initiatives can greatly influence society. Corporate CFOs play a crucial role in the process of internal control of enterprises. Therefore, this study selected the data of A-share listed companies in China from 2010–2021 as the research sample. Taking the CFOs’ background characteristics as the independent variable and the nature of property rights as the moderating variable, this study established regression models based on the professional and financial background to explore the relationship with the dependent variable, internal control quality. It was found that the CFO’s professional and financial background was positively related to the quality of internal controls, and the CFO’s background characteristics significantly improved the quality of internal controls in non-state-owned enterprises compared to state-owned enterprises.

Date: 2023
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DOI: 10.1080/1540496X.2023.2229942

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