CFOs and CEOs: Who Have the Most Influence on Earnings Management?

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How researchers see this paper

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Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* (2011, methodology): “Prior research has also shown that CFOs respond to compensation incentives when making accounting decisions (Jiang, Petroni, and Wang 2010).”
CEO Gender, Ethical Leadership, and Accounting Conservatism (2015, background): “Moreover, both the CEO and CFO can influence the quality of reported earnings (Bergstresser and Philippon 2006; Cheng and Warfield 2005; Jiang et al. 2010).”
Tournament Incentives and Corporate Fraud (2015, background): “Erickson, Hanlon, and Maydew (2006) and Armstrong, Jagolinzer, and Larcker (2010) fail to find a positive relationship for all VPs or the CEO; Jiang, Petroni, and Wang (2010) find a relationship only for CFOs, not for CEOs.”
Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle (2018, neutral): “Finally, the CFO might affect firms’ financial reporting decisions as well (Barua et al. 2010b; Jiang et al. 2010) and, therefore, CFO gender might affect classification shifting.”
Internal Governance and Real Earnings Management (2016, background): “Jiang et al. (2010) find that the magnitude of accruals and the likelihood of meeting or just beating analysts’ forecast are more sensitive to CFOs’ than to CEOs’ equity incentives in the pre-SOX period.”