Document Type
Report
Key Takeaways
Firms with female CFOs are less likely to misreport their financial earnings than those with male CFOs. • Male CFOs misreport more frequently when external oversight from analysts, investors, or auditors is weak. • Female CFOs are generally consistent regardless of oversight, suggesting they are less opportunistic in their reporting than male CFOs.
Publication Date
2019
Source
Gupta, V. K., Mortal, S., Chakrabarty, B., Guo, X., & Turban, D. B. (In press). CFO Gender and Financial Statement Irregularities. Academy of Management Journal, DOI: 10.5465/amj.2017.0713.
Disciplines
Business
Copyright
© 2019, University of South Carolina
Publication Info
Gupta, V. K., Mortal, S., Chakrabarty, B., Guo, X., & Turban, D. B. (In press). CFO Gender and Financial Statement Irregularities. Academy of Management Journal, DOI: 10.5465/amj.2017.0713., 2019.