The Odd Couple Revisited: A Quantitative Analysis of Perceived CFO – CEO Relationships in SDA North American Division Conferences

  • Theodore Brown Sr. Oakwood University
  • Jean E. Lai Hing Oakwood University
Keywords: Board Governance, CEO (Chief Executive Officer/President), CFO (Chief Financial Officer/Treasurer), Executive Board, General Conference (GC), leadership, North American Division (NAD), perceptions, CEO-CFO relationships, Sarbanes-Oxley Act, SOX, SARBOX, S


Historically, CFOs and CEOs functioned in their own office silos, however, changes in how CFOs and CEOs relate to and work together in their organizations occurred due to the impact of Sarbanes-Oxley Act.  The purpose of this paper is to examine CFO-CEO relationship data collected from SDA Conferences in North America utilizing Descriptive Statistics, ANOVAs and Chi-Square Analysis.





Author Biographies

Theodore Brown Sr., Oakwood University

Dr. Theodore Brown Sr., PhD

Professor of Management and Leadership

Department of Business and Information Systems

School of Business

Jean E. Lai Hing, Oakwood University

Jean Lai Hing, M.S.

Assistant Professor of Management

Deopartment of Business and Information Systems

School of Business



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How to Cite
Brown Sr., T., & Lai Hing, J. E. (2017). The Odd Couple Revisited: A Quantitative Analysis of Perceived CFO – CEO Relationships in SDA North American Division Conferences. Archives of Business Research, 5(8).