Persistent Link:
http://hdl.handle.net/10150/613626
Title:
CEO AND CFO GENDER AND THE QUALITY OF FINANCIAL REPORTING
Author:
SHOPE, SAVANNAH MARIE
Issue Date:
2016
Publisher:
The University of Arizona.
Rights:
Copyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author.
Abstract:
Men and women exhibit significantly different attitudes, beliefs, and actions. These differences may cause men and women to react differently when working in the business world. This study examines the relationship between the gender of the CEO and CFO of a firm and the quality of that firm’s financial reporting. I hypothesize that firms who employ a female CEO and a female CFO will have higher quality financial reporting compared to those firms that employ a male CEO and a male CFO. The results show that firms with female CEOs or CFOs show signs of lower abnormal accruals compared to firms with male CEOs and CFOs. However, when a firm employs a female CEO and a female CFO there is no statistically significant difference from firms that employ at least one female as either the CEO or CFO. These results suggest that firms that have at least one female as the CEO or CFO have higher financial reporting quality.
Type:
text; Electronic Thesis
Degree Name:
B.S.
Degree Level:
Bachelors
Degree Program:
Honors College; Accounting
Degree Grantor:
University of Arizona
Advisor:
Otto, Karen

Full metadata record

DC FieldValue Language
dc.language.isoen_USen
dc.titleCEO AND CFO GENDER AND THE QUALITY OF FINANCIAL REPORTINGen_US
dc.creatorSHOPE, SAVANNAH MARIEen
dc.contributor.authorSHOPE, SAVANNAH MARIEen
dc.date.issued2016-
dc.publisherThe University of Arizona.en
dc.rightsCopyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author.en
dc.description.abstractMen and women exhibit significantly different attitudes, beliefs, and actions. These differences may cause men and women to react differently when working in the business world. This study examines the relationship between the gender of the CEO and CFO of a firm and the quality of that firm’s financial reporting. I hypothesize that firms who employ a female CEO and a female CFO will have higher quality financial reporting compared to those firms that employ a male CEO and a male CFO. The results show that firms with female CEOs or CFOs show signs of lower abnormal accruals compared to firms with male CEOs and CFOs. However, when a firm employs a female CEO and a female CFO there is no statistically significant difference from firms that employ at least one female as either the CEO or CFO. These results suggest that firms that have at least one female as the CEO or CFO have higher financial reporting quality.en
dc.typetexten
dc.typeElectronic Thesisen
thesis.degree.nameB.S.en
thesis.degree.levelBachelorsen
thesis.degree.disciplineHonors Collegeen
thesis.degree.disciplineAccountingen
thesis.degree.grantorUniversity of Arizonaen
dc.contributor.advisorOtto, Karenen
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