CFOs with social connections to audit committees and internal control quality

Shu-Miao Lai et al.

The European Accounting Review2026https://doi.org/10.1080/09638180.2026.2621108article
AJG 3ABDC A*
Weight
0.37

Abstract

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https://doi.org/https://doi.org/10.1080/09638180.2026.2621108

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@article{shu-miao2026,
  title        = {{CFOs with social connections to audit committees and internal control quality}},
  author       = {Shu-Miao Lai et al.},
  journal      = {The European Accounting Review},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1080/09638180.2026.2621108},
}

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CFOs with social connections to audit committees and internal control quality

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.