Seminar (Dept. of Organization and Human Resources)

Theme：How and when does the fit of CEO-CFO regulatory focus predict new venture IPO fraud?

Speaker：Mijia Gong (The school of management, Xi’an Jiaotong University)

Time：2022-04-13 14:00

Address：Online meeiting, Room 1008, Mingde Business Building

Language：Chinese/English

ABSTRACT：  

From the perspective of top management team subteam, this study attempts to examine how the fit of CEO-CFO regulatory focus—an important motivational-based psychological trait, impacts new venture initial public offering fraud by means of integrating upper echelon theory with regulatory focus theory. Furthermore, we explore how this relationship is moderated by CEO-CFO achieved similarity (e.g., status similarity) and CEO-CFO ascribed similarity (e.g., gender homophily). Based on a sample of Chinese new ventures listed on growth enterprise market from 2010 to 2016, we conduct computer-aided content analysis to quantify CEO and CFO regulatory focus, and find support for our hypotheses.