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Exploring the link between internationalization of top management and accounting quality: the CFO's international experience matters

  • This study examines whether and how top management internationalization is associated with accounting quality. We combine upper echelons perspectives, agency theory, human capital theory and accounting research, and demonstrate that top management internationalization mitigates the level of managerial discretion in financial reporting. By decomposing the top management team, our analysis reveals that higher levels of accounting quality are associated with the internationalization of the CFO, not the internationalization of the CEO. In particular, we find that CFO’s international education and international work experience are important factors in higher accounting quality.

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Document Type:Article
Author:Tobias DauthORCiD, Paul Pronobis, Stefan Schmid
Chairs and Professorships:Chair of International Management
Year of Completion:2017
In: International Business Review, 26 (2017) 1, 71-88