The Effect of CEO Social Influence Pressure and CFO Accounting Experience on CFO Financial Reporting Decisions

C. Bishop, Carol; Todd DeZoort, F.; R. Hermanson, Dana

doi:10.2308/ajpt-51507

Public

The Effect of CEO Social Influence Pressure and CFO Accounting Experience on CFO Financial Reporting Decisions

Shared by NobleBlocks on Jun 1, 2016 • 12:00 AM UTC

Authors:

Carol C. Bishop

F. Todd DeZoort

Dana R. Hermanson

Abstract

SUMMARY The purpose of this study is to test the effects of inappropriate CEO social influence pressure and CFO accounting experience on CFOs' reporting judgments and decisions. Specifically, we use a sample of 69 highly experienced public company CFOs to evaluate the extent that inappropriate compl...

Subject

Accounting

Obedience

Compliance (psychology)

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