The Role and Responsibilities of Accounting Officers: A Memorandum for Accounting Officers

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We empirically investigate the relation between certain corporate governancemechanisms and the likelihood of a company having a serious accountingproblem, as evidenced by a misstatement of its earnings. The specificcorporate governance issues that we analyze are board and audit committeeindependence, the use of independent directors with financial expertise onthe board or audit committee, conflicts of interest faced by outside auditorsproviding consulting services to the company, membership of independentdirectors with large blockholdings on the board or audit committee, and theinfluence of the chief executive officer (CEO) on the board.To our knowledge, this is the first empirical study to analyze the relationbetween corporate...
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The Role and Responsibilities of Accounting Officers: A Memorandum for Accounting Officers