Research on the Relation between the CFO Characteristic Variables in Chinese Listed Companies and the Quality of Accounting Information

It is one of the hot topics in accounting theory and in practices that if there is a correlation between the CFO characteristic variables and the quality of Accounting Information. Based on the data of 30 irregularities samples and 30 faith samples selected from punished listed companies by government from 2005 to 2007, this paper study the correlation between the CFO characteristic variables and the quality of accounting information by the Logistic regression methods. The results show that: the quality of accounting information is positively correlated with CFO´s gender, accountant title, CPA qualifications, education, hold stock, duration. The quality of accounting information is significant positive correlation with CFO´s part-time number, wage. And negative correlation with CFO´s age, CFO as a director. Significant negative correlation with CFO´s change, CFO enters into senior executives.