CFO gender and earnings management: evidence from China

By Yu Liu, Zuobao Wei, Feixue Xie. 2016

138 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/19728873dcebb49c4f6ce69655f4ac271bd83d27

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Martin Plöckinger
2. Roman Rohatschek
3. Ewald Aschauer
4. M. Hiebl

In Strategy and Management

1. Martin Plöckinger
2. Roman Rohatschek
3. Ewald Aschauer
4. M. Hiebl

Citations in the corpus

• The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, background): “Several studies investigate the effect of gender on earnings management, with Barua et al. (2010) and Liu, Wei, and Xie (2016) reporting that female CFOs engage less in earnings management than their male counterparts.”
• Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees (2020, unknown): “19 Our finding that auditors charge a lower audit fee to trustworthy-looking CFOs also highlights the crucial role of CFOs in financial reporting, which has beenwell documented in prior literature (Aier et al., 2005; Chava and Purnanandam, 2010; Ham et al., 2017; Jiang et al., 2010; Kim et al., 2011”