1. Are CFOs With Prior Audit Experience More Or Less Aggressive With Their Financial Reporting?

    Are CFOs With Prior Audit Experience More Or Less Aggressive With Their Financial Reporting?

    CFOs who were former financial statement auditors report less aggressively than CFOs without prior audit experience...

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    1. We think this finding may be a result of CFOs with audit experience having a mindset focused not only on complying with GAAP, but also on faithfully reporting their business activities.
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