메뉴 건너뛰기




Volumn 24, Issue 1, 2010, Pages 25-39

CFO gender and accruals quality

Author keywords

[No Author keywords available]

Indexed keywords


EID: 77950376006     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2010.24.1.25     Document Type: Article
Times cited : (292)

References (47)
  • 1
    • 33751119928 scopus 로고    scopus 로고
    • The financial expertise of CFOs and accounting restatements
    • Aier, J. K., J. Comprix, M. T. Gunlock, and D. Lee. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons 19 3:123-135.
    • (2005) Accounting Horizons , vol.19 , Issue.3 , pp. 123-135
    • Aier, J.K.1    Comprix, J.2    Gunlock, M.T.3    Lee, D.4
  • 2
    • 0043076255 scopus 로고    scopus 로고
    • Do non-audit services compromise auditor independence?
    • Ashbaugh, H., R. LaFond, and B. Mayhew. 2003. Do non-audit services compromise auditor independence? The Accounting Review 78 3:611-639.
    • (2003) The Accounting Review , vol.78 , Issue.3 , pp. 611-639
    • Ashbaugh, H.1    Lafond, R.2    Mayhew, B.3
  • 3
    • 0038721623 scopus 로고    scopus 로고
    • Risk aversion and pension investment choices
    • edited by Gordon, M. S., O. S. Mitchell, and M. M. Twinney. Philadelphia, PA: University of Pennsylvania Press
    • Bajtelsmit, V. L., and J. L. VanDerhei. 1997. Risk aversion and pension investment choices. In Positioning Pensions for the Twenty-First Century, edited by Gordon, M. S., O. S. Mitchell, and M. M. Twinney. Philadelphia, PA: University of Pennsylvania Press.
    • (1997) Positioning Pensions For the Twenty-First Century
    • Bajtelsmit, V.L.1    Vanderhei, J.L.2
  • 4
    • 0001028766 scopus 로고
    • Income tax evasion and the tax schedule: Some experimental results
    • Baldry, J. C. 1987. Income tax evasion and the tax schedule: Some experimental results. Public Finance 42: 357-383.
    • (1987) Public Finance , vol.42 , pp. 357-383
    • Baldry, J.C.1
  • 5
    • 0040884260 scopus 로고    scopus 로고
    • Boys will be boys: Gender, overconfidence, and common stock investment
    • Barber, B. M., and T. Odean. 2001. Boys will be boys: Gender, overconfidence, and common stock investment. The Quarterly Journal of Economics 116 1:261-292.
    • (2001) The Quarterly Journal of Economics , vol.116 , Issue.1 , pp. 261-292
    • Barber, B.M.1    Odean, T.2
  • 8
    • 8744264917 scopus 로고    scopus 로고
    • The effect of audit committee expertise, independence, and activity on aggressive earnings management
    • Bédard, J., S. M. Chtourou, and L. Courteau. 2004. The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice & Theory 23 2: 13-35.
    • (2004) Auditing: A Journal of Practice & Theory , vol.23 , Issue.2 , pp. 13-35
    • Bédard, J.1    Chtourou, S.M.2    Courteau, L.3
  • 10
    • 0033411103 scopus 로고    scopus 로고
    • Gender differences in risk taking: A meta-analysis
    • (May)
    • Byrnes, J. P., D. C. Miller, and W. D. Schäfer. 1999. Gender differences in risk taking: A meta-analysis. Psychological Bulletin 125 (May): 367-383.
    • (1999) Psychological Bulletin , vol.125 , pp. 367-383
    • Byrnes, J.P.1    Miller, D.C.2    Schäfer, W.D.3
  • 11
    • 1842443296 scopus 로고
    • Individual investor risk aversion and investment portfolio composition
    • Cohn, R. A., W. G. Lewellen, R. C. Lease, and G. G. Schlarbaum. 1975. Individual investor risk aversion and investment portfolio composition. The Journal of Finance 30 2:605-620.
    • (1975) The Journal of Finance , vol.30 , Issue.2 , pp. 605-620
    • Cohn, R.A.1    Lewellen, W.G.2    Lease, R.C.3    Schlarbaum, G.G.4
  • 12
    • 33644745146 scopus 로고    scopus 로고
    • Tax framing, instrumentality and individual differences: Are there two different cultures?
    • Cullis, J., P. Jones, and A. Lewis. 2006. Tax framing, instrumentality and individual differences: Are there two different cultures? Journal of Economic Psychology 27 2:304-320.
    • (2006) Journal of Economic Psychology , vol.27 , Issue.2 , pp. 304-320
    • Cullis, J.1    Jones, P.2    Lewis, A.3
  • 13
    • 0036997124 scopus 로고    scopus 로고
    • The quality of accruals and earnings: The role of accrual estimation errors
    • Dechow, P. M., and I. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 (Supplement): 35-59.
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL. , pp. 35-59
    • Dechow, P.M.1    Dichev, I.2
  • 15
    • 0000628687 scopus 로고
    • Debt covenant effects and the manipulation of accruals
    • January
    • DeFond, M. L., and J. Jiambalvo. 1994. Debt covenant effects and the manipulation of accruals. Journal of Accounting and Economics 17 January: 145-176.
    • (1994) Journal of Accounting and Economics , vol.17 , pp. 145-176
    • Defond, M.L.1    Jiambalvo, J.2
  • 16
    • 2642535007 scopus 로고    scopus 로고
    • Former audit firm personnel as CFOs: Effect on earnings management
    • Dowdell, T., and J. Krishnan. 2004. Former audit firm personnel as CFOs: Effect on earnings management. Canadian Accounting Perspectives 3 1:117-142.
    • (2004) Canadian Accounting Perspectives , vol.3 , Issue.1 , pp. 117-142
    • Dowdell, T.1    Krishnan, J.2
  • 17
    • 0002851109 scopus 로고
    • The gender gap on Wall Street: An empirical analysis of confidence in investment decision making
    • Estes, R., and J. Hosseini. 1988. The gender gap on Wall Street: An empirical analysis of confidence in investment decision making. The Journal of Psychology 122 6:577-590.
    • (1988) The Journal of Psychology , vol.122 , Issue.6 , pp. 577-590
    • Estes, R.1    Hosseini, J.2
  • 18
    • 0033545160 scopus 로고    scopus 로고
    • Gender, exposure to tax knowledge, and attitudes towards taxation: An experimental ap- proach
    • Fallan, L. 1999. Gender, exposure to tax knowledge, and attitudes towards taxation: An experimental ap- proach. Journal of Business Ethics 18 2:173-184.
    • (1999) Journal of Business Ethics , vol.18 , Issue.2 , pp. 173-184
    • Fallan, L.1
  • 22
    • 37849052985 scopus 로고    scopus 로고
    • The hiring of accounting and finance officers from audit firms: How did the market react?
    • Geiger, M. A., C. S. Lennox, and D. S. North. 2008. The hiring of accounting and finance officers from audit firms: How did the market react? Review of Accounting Studies 13 March: 55-86.
    • (2008) Review of Accounting Studies 13 March: , pp. 55-86
    • Geiger, M.A.1    Lennox, C.S.2    North, D.S.3
  • 23
    • 33747458921 scopus 로고    scopus 로고
    • Does hiring a new CFO change things? An investigation of changes in discretionary accruals
    • Geiger, M. A., C. S. Lennox, and D. S. North. 2006. Does hiring a new CFO change things? An investigation of changes in discretionary accruals. The Accounting Review 81 4:781-809.
    • (2006) The Accounting Review , vol.81 , Issue.4 , pp. 781-809
    • Geiger, M.A.1    Lennox, C.S.2    North, D.S.3
  • 24
    • 65249175794 scopus 로고    scopus 로고
    • Demographic challenges facing the CPA profession
    • Grant, J. 2008. Demographic challenges facing the CPA profession. Research in Accounting Regulation 20: 47-61.
    • (2008) Research In Accounting Regulation , vol.20 , pp. 47-61
    • Grant, J.1
  • 25
    • 21344482667 scopus 로고
    • Earnings management in response to corporate rate changes: Evidence from the 1986 Tax Reform Act
    • Guenther, D. 1994. Earnings management in response to corporate rate changes: Evidence from the 1986 Tax Reform Act. The Accounting Review 69: 230-243.
    • (1994) The Accounting Review , vol.69 , pp. 230-243
    • Guenther, D.1
  • 26
    • 0038066851 scopus 로고    scopus 로고
    • Need for achievement, locus of control and the prediction of business start-ups: A longitudinal study
    • Hansemark, O. C. 2003. Need for achievement, locus of control and the prediction of business start-ups: A longitudinal study. Journal of Economic Psychology 24 3:301-319.
    • (2003) Journal of Economic Psychology , vol.24 , Issue.3 , pp. 301-319
    • Hansemark, O.C.1
  • 27
    • 0002271427 scopus 로고    scopus 로고
    • Are women conservative investors? Gender differences in participant-directed pension investments
    • edited by Gordon, M. S., O. S. Mitchell, and M. M. Twinney. Philadelphia, PA: University of Pennsylvania Press
    • Hinz, R. P., D. D. McCarthy, and J. A. Turner. 1997. Are women conservative investors? Gender differences in participant-directed pension investments. In Positioning Pensions for the Twenty-First Century, edited by Gordon, M. S., O. S. Mitchell, and M. M. Twinney. Philadelphia, PA: University of Pennsylvania Press.
    • (1997) Positioning Pensions For the Twenty-First Century
    • Hinz, R.P.1    McCarthy, D.D.2    Turner, J.A.3
  • 29
    • 45849100936 scopus 로고    scopus 로고
    • Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis
    • Jones, K. L., G. V. Krishnan, and K. D. Melendrez. 2008. Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis. Contemporary Accounting Research 25 2:499-531.
    • (2008) Contemporary Accounting Research , vol.25 , Issue.2 , pp. 499-531
    • Jones, K.L.1    Krishnan, G.V.2    Melendrez, K.D.3
  • 30
    • 0033463501 scopus 로고    scopus 로고
    • On the association between voluntary disclosure and earnings management
    • Kasznik, R. 1999. On the association between voluntary disclosure and earnings management. Journal of Accounting Research 37 1:57-81.
    • (1999) Journal of Accounting Research , vol.37 , Issue.1 , pp. 57-81
    • Kasznik, R.1
  • 31
    • 0036331491 scopus 로고    scopus 로고
    • Audit committee, board of director characteristics, and earnings management
    • Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33 2:277-432.
    • (2002) Journal of Accounting and Economics , vol.33 , Issue.2 , pp. 277-432
    • Klein, A.1
  • 33
    • 0001860499 scopus 로고
    • Women's self-confidence in achievement settings
    • Lenney, E. 1977. Women's self-confidence in achievement settings. Psychological Bulletin 84 1:1-13.
    • (1977) Psychological Bulletin , vol.84 , Issue.1 , pp. 1-13
    • Lenney, E.1
  • 34
    • 0036990780 scopus 로고    scopus 로고
    • Discussion of the quality of accruals and earnings: The role of accrual estimation errors
    • McNichols, M. 2002. Discussion of the quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 Supplement: 61-69.
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL. , pp. 61-69
    • McNichols, M.1
  • 35
    • 8744318685 scopus 로고    scopus 로고
    • Former audit partners and abnormal accruals
    • October
    • Menon, K., and D. D. Williams. 2004. Former audit partners and abnormal accruals. The Accounting Review 79 October: 1095-1118.
    • (2004) The Accounting Review , vol.79 , pp. 1095-1118
    • Menon, K.1    Williams, D.D.2
  • 36
    • 0012368736 scopus 로고    scopus 로고
    • The influence of gender on the perception and response to investment risk: The case of professional investors
    • Olsen, R. A., and C. M. Cox. 2001. The influence of gender on the perception and response to investment risk: The case of professional investors. The Journal of Psychology and Financial Markets 2 1: 29-36.
    • (2001) The Journal of Psychology and Financial Markets , vol.2 , Issue.1 , pp. 29-36
    • Olsen, R.A.1    Cox, C.M.2
  • 37
    • 0036003615 scopus 로고    scopus 로고
    • The interaction between accrual management and dredging: Evidence from oil and gas firms
    • Pincus, M., and S. Rajgopal. 2002. The interaction between accrual management and dredging: Evidence from oil and gas firms. The Accounting Review 77 1:127-160.
    • (2002) The Accounting Review , vol.77 , Issue.1 , pp. 127-160
    • Pincus, M.1    Rajgopal, S.2
  • 38
    • 0031280680 scopus 로고    scopus 로고
    • Gender differences in risk behavior in financial decision-making: An experimental analysis
    • Powell, M., and D. Ansic. 1997. Gender differences in risk behavior in financial decision-making: An experimental analysis. Journal of Economic Psychology 18 6:605-628.
    • (1997) Journal of Economic Psychology , vol.18 , Issue.6 , pp. 605-628
    • Powell, M.1    Ansic, D.2
  • 39
    • 0011632199 scopus 로고
    • Asset allocation and individual risk aversion
    • Riley, W. B., and K. V. Chow. 1992. Asset allocation and individual risk aversion. Financial Analysts Journal 48: 32-37.
    • (1992) Financial Analysts Journal , vol.48 , pp. 32-37
    • Riley, W.B.1    Chow, K.V.2
  • 40
    • 45149138024 scopus 로고
    • Female and male entrepreneurs: Psychological characteristics and their role in gender-related discrimination
    • Sexton, D. L., and N. Bowman-Upton. 1990. Female and male entrepreneurs: Psychological characteristics and their role in gender-related discrimination. Journal of Business Venturing 5 1:29-36.
    • (1990) Journal of Business Venturing , vol.5 , Issue.1 , pp. 29-36
    • Sexton, D.L.1    Bowman-Upton, N.2
  • 42
    • 0003760897 scopus 로고    scopus 로고
    • Gender differences in the allocation of assets in retirement savings plans
    • Sunden, A. E., and B. J. Surette. 1998. Gender differences in the allocation of assets in retirement savings plans. The American Economic Review 88 2:207-211.
    • (1998) The American Economic Review , vol.88 , Issue.2 , pp. 207-211
    • Sunden, A.E.1    Surette, B.J.2
  • 43
    • 38149148207 scopus 로고
    • Debt-covenant violations and managers' accounting responses
    • Sweeney, A. P. 1994. Debt-covenant violations and managers' accounting responses. Journal of Accounting and Economics 17 3:281-308.
    • (1994) Journal of Accounting and Economics , vol.17 , Issue.3 , pp. 281-308
    • Sweeney, A.P.1
  • 44
    • 0000545801 scopus 로고    scopus 로고
    • Earnings management and the underperformance of seasoned equity offerings
    • Teoh, S. H., I. Welch, and T. J. Wong. 1998. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics 50: 63-99.
    • (1998) Journal of Financial Economics , vol.50 , pp. 63-99
    • Teoh, S.H.1    Welch, I.2    Wong, T.J.3
  • 45
    • 8744256700 scopus 로고    scopus 로고
    • U.S. House of Representatives, Committee on Financial Services., Public Law No. 107-204. Washington, D.C.: Government Printing Office
    • U.S. House of Representatives, Committee on Financial Services. 2002. Sarbanes-Oxley Act of 2002. Public Law No. 107-204. Washington, D.C.: Government Printing Office.
    • (2002) Sarbanes-Oxley Act of 2002
  • 46
    • 77950438656 scopus 로고    scopus 로고
    • Women at full throttle
    • Vigilante, B. 2005. Women at full throttle. Journal of Accountancy 200 4:76-77.
    • (2005) Journal of Accountancy , vol.200 , Issue.4 , pp. 76-77
    • Vigilante, B.1
  • 47
    • 34548186458 scopus 로고    scopus 로고
    • Gender differences in risk aversion and expected retirement benefits
    • Watson, J., and M. McNaughton. 2007. Gender differences in risk aversion and expected retirement benefits. Financial Analysts Journal 63 4:52-62.
    • (2007) Financial Analysts Journal , vol.63 , Issue.4 , pp. 52-62
    • Watson, J.1    McNaughton, M.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.