The existing literature documents that the functional expertise of Chief Executive Officers (CEOs) in finance reduces poor performance risk, improves financial reporting quality, and mitigates audit risk. In this study, we examine the association between CEOs' financial background and internal control weaknesses (ICWs).

中文翻译：

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首席执行官的财务背景和内部控制弱点

现有文献表明，首席执行官在财务方面的专业知识可降低不良的绩效风险，提高财务报告质量并减轻审计风险。在这项研究中，我们研究了首席执行官的财务背景与内部控制弱点（ICW）之间的关联。