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Journal Articles

How Resilient Are Firms’ Financial Reporting Processes to the Sudden Loss of a CFO? Evidence from Sudden Deaths

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Sarah E. McVay, MaryJane R. Rabier
Journal: The Accounting Review
The Accounting Review (2025) 100 (3): 395–419.
https://doi.org/10.2308/TAR-2023-0354
Published: 01 May 2025
...Sarah E. McVay; MaryJane R. Rabier ABSTRACT We examine how resilient firms’ financial reporting processes are to the sudden death of a Chief Financial Officer (CFO)—a plausibly exogenous shock that allows us to provide insights on the role of the CFO while abstracting away from the endogenous...
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