Social and Behavioral Sciences Commons^™

The Relationship Between Audit Committee And New Chief Financial Officer Charcteristics In Publicly Traded Healthcare Companies, John Workman

Ed.D. Dissertations

The Sarbanes-Oxley Act of 2002 established the role of the Chief Financial Officer (CFO) over financial reporting in public companies. Prior research had demonstrated that the CFO of a company who was a CPA, female, had industry experience, or had prior CFO experience had implications on the quality of the company’s financial reporting. This quantitative study examined the relationship of these characteristics between a newly-hired CFO (N = 93) and the audit committee members (N = 331) in public healthcare companies. The extent to which audit committee members’ characteristics may have influenced a newly-hired CFO to have had the characteristics …