Economic consequences of unqualified chief accounting officer announcements

Shih Bin Wu, Wu Po Liu

Research output: Contribution to journalArticlepeer-review

2 Citations (Scopus)


This study investigates market reactions to announcements of chief accounting officer (CAO) unqualifications. Using 61 Taiwanese observations from 2006 to 2020, we find negative market reactions prior to unqualified CAO announcements. Our results also show that markets react more negatively when unqualified CAOs are female. This study suggests potential information leakage and provides implications for regulators and market participants.

Original languageEnglish
Pages (from-to)1256-1260
Number of pages5
JournalApplied Economics Letters
Issue number14
Publication statusPublished - 2022

All Science Journal Classification (ASJC) codes

  • Economics and Econometrics


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