Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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Controllership Main Page
Note: See CFO Magazine for additional articles not included here.
Aier, J. K., J. Comprix, M. T. Gunlock and D. Lee. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons (September): 123-135.
Amato, N. 2013. The opaque CFO bonus. Journal of Accountancy (September): 52-54.
Amato, N. 2016. Controller to CFO: Not a straight, simple path. Controllers hoping to become a CFO need operational experience, communication skills. Journal of Accountancy (March): 34-38.
Amato, N. 2017. How CFOS can reach CEO. Journal of Accountancy (July): 16.
Amato, N., K. Tysiac and S. P. Schreiber. 2018. 4 issues for CFOs to ponder. Journal of Accountancy (July): 14. (Link enterprise risk management to strategy, Consider the benefits of a chief risk officer, Evaluate hedging opportunities, and Train employees to watch for phishing schemes).
Boyle, D. M., B. W. Carpenter and D. R. Hermanson. 2012. CEOs, CFOs, and accounting fraud: Implications of recent research. The CPA Journal (January): 62-65.
Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2016. SEC supercharges whistleblower program: The SEC zeroing in on retaliation, confidentiality agreements, former company officers, and former compliance people. CFOs must set up rigorous internal compliance programs to address potential violations. Strategic Finance (March): 36-43.
Buchheit, S., A. L. Reitenga, G. Ruch and D. A. Street. 2019. Are CFOs effective operators? An empirical analysis of CFO/COO duality. Journal of Management Accounting Research 31(2): 37-58.
Calnan, J. 2001. New role for CFOs in the financial services industry. Strategic Finance (October): 22-26.
Canace, T. G. and P. Juras. 2014. CFO: From analyst to catalyst. Strategic Finance (February): 26-33.
Canace, T. G., A. Jaffer and P. Juras. 2019. The CFO as asset manager. Management accountants have the opportunity to use data analytics to align asset management with their company's strategic direction. Strategic Finance (December): 24-31.
Chang, H., J. Chen, W. M. Liao and B. K. Mishra. 2006. CEOs'/CFOs' swearing by the numbers: Does it impact share price of the firm? The Accounting Review (January): 1-27.
Chang, J. 2019. CEO/CFO resignations and the market's reaction to violations of the Foreign Corruption Practices Act. Journal of International Accounting Research 18(1): 27-46.
Cheney, G. 1999. HR meets CFO in the techno-swirl: How technology has changed everything...and not enough. Strategic Finance (May): 38-41.
Cohen, J., G. Krishnamoorthy and A. Wright. 2017. Enterprise risk management and the financial reporting process: The experiences of audit committee members, CFOs, and external auditors. Contemporary Accounting Research 34(2): 1178-1209.
Cokins, G. and A. Dybvig. 2017. OIS: For the operational CFO. Strategic Finance (February): 30-37.
Collins, K. 2003. The CFO's wish list. Strategic Finance (April): 42-45. (Software for enterprise contract management of vendors).
Conover, T. L., S. Salter and J. E. Price. 1994. International accounting education: A comparison of course syllabi and CFO preferences. Issues in Accounting Education (Fall): 259-270. (Survey).
Cusimano, A. 2013. Making connections between CFO and CIO. Strategic Finance (May): 44-49.
Drew, J. 2015. Keep pace with tech changes: Rapid changes in technology are among the biggest sources of stress for corporate accounting teams, according to a recent survey. Here are seven tips for how CFOs can mitigate risks and maximize rewards. Journal of Accountancy (October): 20.
Dzinkowski, R. 2005. A year of firsts. Strategic Finance (February): 50-53. (New challenges for CFOs).
Dzinkowski, R. 2005. The global CFO. Strategic Finance (January): 33-35.
Dzinkowski, R. 2012. Gordon Maron: Building financial leadership. Strategic Finance (January): 46-50. (Canada's 2011 CFO of the year).
Dzinkowski, R. 2013. CFO 2.0: A view from the top. Strategic Finance (October): 49-52.
Dzinkowski, R. 2015. What keeps CFOs up at night, 2015. Strategic Finance (January): 37-41.
Dzinkowski, R. 2016. Brexit CFO perspectives. Strategic Finance (December): 34-39.
Dzinkowski, R. 2016. What's keeping CFOs awake at night in 2016? Companies will face off against some old foes again this year: Currency and interest rate fluctuations, cybersecurity, geopolitical instability, and international growing pains. Strategic Finance (January): 40-45.
Dzinkowski, R. 2017. 2017: What's ahead for CFOs? Strategic Finance (February): 38-43.
Dzinkowski, R. 2018. CFOs: Managing under uncertainty in 2018. Strategic Finance (February): 34-39.
Dzinkowski, R. 2018. Cyber CFO = The next top finance job? In this new age of digital disruptions, constant hacking, and other major corporate risks, the chief financial officer has another new role to play. Strategic Finance (April): 32-37.
Dzinkowski, R. 2019. Greater challenges for CFOs in 2019. Strategic Finance (February): 32-37.
Davila, T., M. J. Epstein and R. D. Shelton. 2013. Innovation is for CFOs, too. Strategic Finance (July): 23-29.
Eber, J. E., P. M. Schwer and H. Mohammadi. 2013. Small company CFOs: Strategic partners or scorekeepers? Strategic Finance (December): 35-41.
Ehrlich, C. P. and J. D. Williams. 2016. How to avoid running afoul of the SEC part 1: The CFO as control person. The CPA Journal (March): 28-31.
Farrar, R. H., W. C. Lawler and L. J. Block. 1985. How CFOs view the CMA program. Management Accounting (November): 33-37, 55.
Fass, N. 2018. CFOs are making data and analytics top priorities. Strategic Finance (October): 9.
Feldmann, D. A., W. J. Read and M. J. Abdolmohammadi. 2009. Financial restatements, audit fees, and the moderating effect of CFO turnover. Auditing: A Journal of Practice & Theory 28(1): 205-223.
Feng, M., W. Ge, S. Luo and T. Shevlin. 2011. Why do CFOs become involved in material accounting manipulations? Journal of Accounting and Economics (February): 21-36.
Firk, S., T. Schmidt and M. Wolff. 2019. CFO emphasis on value-based management: Performance implications and the challenge of CFO succession. Management Accounting Research (September): 26-43.
Fitzgerald, T. and J. Collins. 2006. The CFO as predictor of corporate performance. Strategic Finance (September): 40-46.
Francesconi, T. A. 1998. Transforming Lucent's CFO. Management Accounting (July): 22-24, 26, 28, 30.
Friedman, H. L. 2014. Implications of power: When the CEO can pressure the CFO to bias reports. Journal of Accounting and Economics (August): 117-141.
Friedman, H. L. 2016. Implications of a multi-purpose reporting system on CEO and CFO incentives and risk preferences. Journal of Management Accounting Research 28(3): 101-132.
Frigo, M. L. 2010. How CFOs can drive innovation. Strategic Finance (July): 19-22.
Frigo, M. L. 2015. Breakthrough innovation and the CFO. Strategic Finance (December): 35-39.
Frigo, M. L. and D. Snellgrove. 2016. Johnson & Johnson innovation: A CFO's perspective. Strategic Finance (October): 31-33.
Frigo, M. L. and D. Snellgrove. 2016. Why innovation should be every CFO's top priority. Strategic Finance (October): 25-30.
Frigo, M. L. and M. C. Ubelhart. 2015. CFO + Chro = Power pair: Working together, strategic finance and human resources executives can create great value for their companies by developing and analyzing human capital metrics. Strategic Finance (November): 26-33.
Gawiser, S. R. 1994. Who's in charge: CIO or CFO? Management Accounting (October): 41-44.
Gaynor, G., J. Morse and M. Pevzner. 2015. The crowd-funding effect: The SECs' crowdfunding rule will create new challenges for CFOs' Strategic Finance (October): 34-39.
Geiger, M. A. and D. S. North. 2006. Does hiring a new CFO change things? An investigation of changes in discretionary accruals. The Accounting Review (July): 781-809.
Geiger, M. A. and P. L. Taylor III. 2003. CEO and CFO certifications of financial information. Accounting Horizons (December): 357-368.
Geller, S. M. 2017. Plan governance protects CFOs and HR managers from fiduciary liability. The CPA Journal (December): 70-71.
Gerardo, R. A. and A. Apanyi. 2008. The CFO's best friend. Strategic Finance (December): 24-30.
Hagel, J. 2012. CFO Round Table: Managing uncertainty. Journal of Accountancy (June): 94-98.
Hagel, J. 2014. Expanded role requires expanded skills. Journal of Accountancy (October): 20-21. (CFOs' expanded role).
Haislip, J. Z., A. Masli, V. J. Richardson and M. W. Watson. 2015. External reputation penalties for CEOs and CFOs following information technology material weaknesses. International Journal of Accounting Information Systems (17): 1-15.
Heitman, W. 2017. The CFO: Industrial engineer of knowledge work: Bring the power of standardization into the office. Strategic Finance (June): 24-33.
Hennes, K. M., A. J. Leone and B. P. Miller. 2008. The importance of distinguishing errors from irregularities in restatement research: The case of restatements and CEO/CFO turnover. The Accounting Review (November): 1487-1519.
Hill, N. T., J. E. McEnroe and K. T. Stevens. 2009. A comparison of CFOs' and CPAs' perceptions of the Sarbanes-Oxley Act and the PCAOB. The CPA Journal (August): 30-33.
Hoitash, R., U. Hoitash and K. M. Johnstone. 2012. Internal control material weaknesses and CFO compensation. Contemporary Accounting Research 29(3): 768-803.
Ikegawa, C. and N. Michels-Kim. 2019. Lessons from CFO teams in Japan. Strategic Finance (November): 22-29.
Indjejikian, R. and M. Matejka. 2009. CFO fiduciary responsibilities and annual bonus incentives. Journal of Accounting Research (September): 1061-1093.
Jamison, C. 2007. Struggling to survive. Strategic Finance (April): 26-31. (CFOs in the hot seat).
Kannan, Y. H., T. R. Skantz and J. L. Higgs. 2014. The impact of CEO and CFO equity incentives on audit scope and perceived risks as revealed through audit fees. Auditing: A Journal of Practice & Theory 33(2): 111-139.
Katko, N. S. 2013. The Lean CFO: Architect of the Lean Management System. Productivity Press.
Kennedy, E. 2016. Are accountants the best CFOs? Strategic Finance (June): 9.
Khan, S. 2019. CFO outside directorship and financial misstatements. Accounting Horizons (December): 59-75.
Kiddle, P., M. Green and T. Ringo. 2012. Change management: Three perspectives on the CFO's role: What part should the finance chief play in the process of organisational change? CGMA Magazine (Inaugural issue): 28-30.
Kohlbeck, M. and X. Luo. 2019. Are CFO debt-like compensation incentives associated with financial reporting quality? Advances in Accounting: Incorporating Advances in International Accounting (45): 100413.
Krische, S. D. 2011. Discussion of “Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices”. Contemporary Accounting Research 28(4): 1180-1189.
Krishnan, G. V., K. K. Raman, K. Yang and W. Yu. 2011. CFO/CEO-board social ties, Sarbanes-Oxley, and earnings management. Accounting Horizons (September): 537-557.
Kuehn, K. 2008. Seven habits of strategic CFOs. Strategic Finance (September): 26-30.
Kuehn, K. and L. McIntire. 2014. Sustainability a CFO can love. Harvard Business Review (April): 66-74.
Kunin, P. 2006. When knowledge isn't power: Why CFOs and controllers complain about their jobs. Strategic Finance (July): 54-57.
Langer, S. 2000. Factors affecting CFO compensation. Strategic Finance (March): 38-42, 44.
Lanz, J. 2017. The chief information security officer: The new CFO of information security. The CPA Journal (June): 52-57.
Lara, M. 2018. The value of the CSCA for a strategic CFO. Strategic Finance (November): 31-32.
Levy, H., R. Shalev and E. Zur. 2018. The effect of CFO personal litigation risk on firms disclosure and accounting choices. Contemporary Accounting Research 35(1): 434-463.
Lindquist, T. M. and A. Rausch. 2015. So you want to be a CFO? A CPA's guide to the experience, skills and education of Fortune 500 CFOs. The CPA Journal (December): 38-45.
Manzi, F. and M. Martinelli. 2021. The five hats of the CFO. The CPA Journal (October/November): 70-73. (Financial steward, Communicator of financial results, Leader of financial planning and analysis, Driver of internal controls and process improvements, and strategist).
Manzi, F. and M. Martinelli. 2022. CFO of the future. The CPA Journal (July/August): 72-74.
Manzi, F. and M. Martinelli. 2022. The many skills of the CFO. The CPA Journal (January/February): 72-74.
Manzi, F. and M. Martinelli. 2022. The risks facing the CFO. The CPA Journal (March/April): 72-75.
McEnroe, J. E. and M. Sullivan. 2012. CPAs' and CFOs' perceptions regarding principles-based versus rules-based accounting standards. The CPA Journal (March): 32-37.
Murphy, M. L. 2014. Motivation and preparation can pave the path to CFO. Journal of Accountancy (November): 40-42, 44.
Nelms, L. L. and D. L. Crouse. 1989. CFO's headache: Surety bonds. Management Accounting (October): 39-43. (Related to construction companies).
Piturro, M. 2000. How a self-starter CFO helped establish a European-based company in North America. Strategic Finance (July): 50-55.
Piturro, M. 2001. CFO as e-business architect. Strategic Finance (September): 25-29.
Piturro, M. 2003. CFO as e-business architect, revisited. Strategic Finance (November): 41-45.
Pomeranz, R. 2008. Nonprofit CFOs. The CPA Journal (February): 6-10.
Rishell, M. and W. Becker. 2004. Pay for performance: The CFO's stake. Strategic Finance (November): 24-33. (Blue Cross Blue Shield's performance accountability system).
Sharma, R. and S. Jones. 2010. CFO of the future: Strategic contributor or value adder? Journal of Applied Management Accounting Research (Winter): 1-16.
Sharman, P. A. 2016. More strategic CFOs? Corporate performance management provides a way for finance executives to unify decision makers and move their businesses forward. Strategic Finance (April): 47-53.
Shepherd, N. 2010. The CFO as a business partner. Cost Management (May/June): 30-38.
Shinder, M. 2010. A CFO's map to economic recovery. CPA Journal (August): 6-10.
Spanyi, A. 2006. It's time to change. Strategic Finance (October): 30-35. (CFOs need to take a broad view).
Spanyi, A. 2011. How to be a transformational CFO. Strategic Finance (December): 28-33.
Strategic Finance. 2017. Survey: CFOs and finance leadership. Strategic Finance (September): 15.
Strategic Finance. 2019. The stats: 48.6% of U.S. CFOs believe that the United States will be in recession by the end of 2019. Strategic Finance (February): 12.
Vollmer, S. 2017. How a CFO can become great. Journal of Accountancy (April): 36-38.
Weili, G., D. Matsumoto and J. L. Zhang. 2011. Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices. Contemporary Accounting Research 28(4): 1141-1179.
West, A. and R. Ries. 2017. Top challenges facing not-for-profit CFOs today. The CPA Journal (April): 6-8.
West, R. N. 2004. Get ready! Strategic Finance (June): 54-63. (Related to CFOs explaining complex issues related to financial reporting to non-financial executives).
White, L. R., T. D. Simon and J. Jackiw. 2019. Digital manufacturing and the CFO. The changes manufacturing companies need to make to thrive in Industry 4.0 extend beyond the factory floor. Strategic Finance (May): 26-33.
Wilds, C. 2017. 4 operations metrics to reduce risk: Most CFOs don't see the true cost of their operations. Failing to monitor the continuous risks in existing operations can significantly impact company earnings. Strategic Finance (October): 28-35.
Williams, K. and J. Hart. 1999. Don Peterson: Powering Lucent's CFO revolution. Strategic Finance (May): 32-37.
Wunder, T. and J. Thomson. 2006. Want to be a more effective CFO? Ask the audience. Strategic Finance (January): 36-42.