Topic 1：CEO, CFO, and CEO-CFO Interplay
Baker, T. A., T. J. Lopez, A. L. Reitenga, and G. W. Ruch. 2019. The influence of CEO and CFO power on accruals and real earnings management. Review of Quantitative Finance and Accounting 52 (1): 325–345.
Caglio, A., A. Dossi, and W. A. Van der Stede. 2018. CFO role and CFO compensation: An empirical analysis of their implications. Journal of Accounting and Public Policy 37 (4): 265–281.
Chava, S., and A. Purnanandam. 2010. CEOs versus CFOs: Incentives and corporate policies. Journal of Financial Economics 97 (2): 263–278.
Denis, J.-L., Langley, A., & Sergi, V. 2012. Leadership in the Plural. Academy of Management Annals 6(1): 211–283.
Fang, X.T., He, K.G., Meng, Y.J., and Ye, J.F. 2022. Supervision or Collusion? CEO–CFO Social Ties and Financial Reporting Quality. Journal of Accounting Literature 44 (2/3): 133-153.
Firk, S., N. Detzen, J. C. Hennig, and M. Wolff. 2024. Strengthening the CEO–CFO interplay: The role of regulatory focus and similar compensation plans. Accounting, Organizations and Society 113: 101563.
Gompers, P. A., V. Mukharlyamov, and Y. Xuan. 2016. The cost of friendship. Journal of Financial Economics 119 (3): 626–644.
Hambrick, D.C. and Mason, P.A. 1984. Upper Echelons: The Organization as A Reflection of Its Top Managers. Academy of Management Review 9(2): 193–206.
Hanlon, M., Yeung, K., and Zuo, L. 2022. Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers. Contemporary Accounting Research 39(2): 1150–1214.
Harrison, J.S., and Malhotra, S. 2024. Complementarity in the CEO-CFO Interface: The Joint Influence of CEO and CFO Personality and Structural Power on Firm Financial Leverage. The Leadership Quarterly (35): 101711.
Hoitash, R., Hoitash, U., and Kurt, A. C. 2016. Do Accountants Make Better Chief Financial Officers? Journal of Accounting and Economics 61(2–3): 414–432.
Howell, R. A. 2006. The CFO: From Controller to Global Strategic Partner. Financial Executive 22(3): 20–24.
Hsieh, T.-S., Z. Wang, and S. Demirkan. 2018. Overconfidence and tax avoidance: The role of CEO and CFO interaction. Journal of Accounting and Public Policy 37 (3): 241–253.
Jiang, J. (Xuefeng), K. R. Petroni, and I. Yanyan Wang. 2010. CFOs and CEOs: Who have the most influence on earnings management? Journal of Financial Economics 96 (3): 513–526.
Nolop, B. P. 2012. The Essential CFO: A Corporate Finance Playbook. Hoboken, N.J.: John Wiley & Sons.
Ren, L., and X. Zhong. 2025. Birds of the same feather: CEO-CFO surname ties and corporate accounting information comparability. Review of Managerial Science 19 (5): 1317–1346.
Shi, W., Zhang, Y., and Hoskisson, R. E. 2019. Examination of CEO–CFO Social Interaction through Language Style Matching: Outcomes for the CFO and the Organization. Academy of Management Journal 62(2): 383–414.
Tulimieri, P., & Banai, M. 2010. A New Corporate Paradigm: The CEO and CFO– A Partnership of Equals. Organizational Dynamics 39(3): 240–247.
Wang, Q.P., Lau, R Y.K., and Yang, K. 2020. Does the Interplay Between the Personality Traits of CEOs and CFOs Influence Corporate Mergers and Acquisitions Intensity? An Econometric Analysis with Machine Learning-based Constructs. Decision Support Systems 139: 113424.
Topic 2: Locality
Altman, I., and S. Low. 1992. Place Attachment. New York: Springer.
Bick, P., and R. Flugum. 2022. Money isn’t everything: Compensation of locally educated executives. Journal of Corporate Finance 74: 102212.
Bolor‐Erdene, B., K. Jung, W. Lee, S. Park, and H. Sunwoo. 2024. CEO locality and audit fees. International Journal of Auditing 28 (1): 44–61.
Brock, A. 2023. Home state CEOs and financial misconduct litigation. Working paper.
Cao, F., S. Li, H. Jian, and Y. Lu. 2024. Do local CEOs commit less fraud? Evidence from Chinese listed firms. Applied Economics Letters 31 (9): 849–853.
Chang, D., X. Chang, and W. Yan. 2024. CEO locality and corporate social responsibility. British Journal of Management.
Chen, J., D. Zhao, X. Liu, C. Xu, and L. Liu. 2022. Home sweet home: Do local CEOs curb stock price crash risk? Finance Research Letters 50: 103314.
Coval, J. D., and T. J. Moskowitz. 1999. Home bias at home: Local equity preference in domestic portfolios. The Journal of Finance 54 (6): 2045–2073.
Coval, J. D., and T. J. Moskowitz. 2001. The geography of investment: informed trading and asset prices. Journal of Political Economy 109 (4): 811–841.
Ding, W., W. Guan, Y. Ke, K. J. Olsen, and Z. Shi. 2025. Local CEOs and asymmetric cost behaviour. Accounting & Finance 65 (1): 487–519.
Ellemers, N., Kortekaas, P., abd Ouwerkerk, J. W. 1999. Self-categorization, Commitment to the Group and Group Self-esteem as Related but Distinct Aspects of Social Identity. European Journal of Social Psychology 29(2–3): 371–389.
Fischer, C., C. Stueve, L. Jones, R. Jackson, K. Gerson, and M. Baldassare. 1977. Networks and places: Social Relations in the Urban Setting. New York: Free Press.
Hernández, B., M. Carmen Hidalgo, M. Salazar-Laplace, and S. Hess. 2007. Place Attachment and Place Identity in Natives and Non-natives. Journal of Environmental Psychology 27(4): 310–319.
Hidalgo, M., and B. Hernandez. 2001. Place Attachment: Conceptual and Empirical Questions. Journal of Environmental Psychology 21(3): 273–281.
Hu, Y. 2023. Local CEOs, career concerns and voluntary disclosure. Journal of Business Finance & Accounting 50 (3–4): 565–597.
Ivokovic, Z., and S. Weisbenner. 2005. Local does as local is: Information content of the geography of individual investors’ common stock investments. The Journal of Finance 60 (1): 267–306.
Jaggi, B., and L. Tang. 2017. Geographic location of the firm and credit rating accuracy. Journal of Accounting, Auditing & Finance 32 (2): 155–181.
Jiang, F., Y. Qian, and S. E. Yonker. 2019. Hometown biased acquisitions. Journal of Financial and Quantitative Analysis 54 (5): 2017–2051.
Lai, S. F., Li, Z. Q., & Yang, Y. G. 2020. East, West, Home's Best: Do Local CEOs Behave Less Myopically? Accounting Review 95(2): 227–255.
Lei, Z., D. Petmezas, P. R. Rau, and C. Yang. 2021. Local boy does good: CEO birthplace identity and corporate social responsibility. Working paper.
Lim, I., and D. D. Nguyen. 2021. Hometown lending. Journal of Financial and Quantitative Analysis 56 (8): 2894–2933.
Liu, X., W. Zhong, and J. Chen. 2023. Stay home, stay safe: CEO hometown identity and default risk. Finance Research Letters 57: 104191.
Lv, J., S. Zhang, and S. Zhang. 2022. Hometown sentiment: CEO hometown identity and company audit fees. Managerial Auditing Journal 37 (8): 993–1016.
Malloy, C. J. 2005. The geography of equity analysis. The Journal of Finance 60 (2): 719–755.
Malikov, K., and S. Gaia. 2022. Do CEO social connections promote corporate malpractices? Evidence from classification shifting. Accounting Forum 46 (4): 369–393.
Manzo, L., and D. Perkins. 2006. Finding Common Ground: The Importance of Place Attachment to Community Participation and Planning. Journal of Planning Literature 20(4): 335–350.
Mesch, G., and O. Manor. 1998. Social Ties, Environmental Perception, and Local Attachment. Environment and Behavior 30(4): 504–519.
Pool, V. K., N. Stoffman, and S. E. Yonker. 2012. No place like home: Familiarity in mutual fund manager portfolio choice. Review of Financial Studies 25 (8): 2563–2599.
Proshansky, H. 1978. The City and Self-identity. Environment and Behavior 10(2):147–169.
Ren, S. G., Cheng, Y. M., Hu, Y. C., & Yin, C. 2021. Feeling Right at Home: Hometown CEOs and Firm Innovation. Journal of Corporate Finance 66: 101815.
Ren S, Wang Y, Hu Y, and Yan J. 2021. CEO Hometown Identity and Firm Green Innovation. Business Strategy and the Environment 30(2):756–774.
Ren, S., H. Sun, and Y. Tang. 2023. CEO’s hometown identity and corporate social responsibility. Journal of Management 49 (7): 2455–2489.
Tajfel, H. 1982. Social Psychology of Intergroup Relations. Annual Review of Psychology 33(1): 1.
Tan, L., Wu, P., Ni, K.J., and Lai, X.B. Do Local CEOs with a Strong Sense of Power Foster Excessive Investment? Evidence from China. Applied Economics Letters 31 (19): 2016-2019.
Tong, Y., Y. Tian, and Z. Cao. 2024. No place like home: Do local CEOs invest in labor more efficiently? Corporate Governance: An International Review 32 (3): 522–548.
Yonker, S. E. 2017. Geography and the market for CEOs. Management Science 63 (3): 609–630.
Yonker, S. E. 2017. Do Managers Give Hometown Labor an Edge? The Review of Financial Studies 30 (10):
3581–3604.
Yi, L., and Y. Jiang. 2024. Do hometown CEOs treat their employees better? Evidence from China. Accounting & Finance 64 (3): 2991–3012.
Yu C, Wang T, and Gu X. 2022. Collective Reputation Cognition, Network Competence and Enterprise Innovation Performance. Management Decision 60(3):567–588.
ZhuZhu, H., Y. Pan, J. Qiu, and J. Xiao. 2022. Hometown ties and favoritism in Chinese corporations: Evidence from CEO dismissals and corporate social responsibility. Journal of Business Ethics 176 (2): 283–310.
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