Chief financial officer’s educational background from reputable universities and financial reporting quality Title : Chief financial officer’s educational background from reputable universities and financial reporting quality Authors :1. Iman Harymawan2. Adib Minanurohman3. Mohammad Nasih4. Rohami Shafie5. Ismaanzira Ism Department : Akuntansi Journal Name : Journal of Accounting & Organizational Change Kinds of Journal : Q3 Keywords : Education quality, Reputation, Reputable universities, Financial reporting quality, CFO educational background ABSTRACT Purpose - This study aims to examine the relationship between the educational background of Chief Financial Officers (CFOs) from reputable universities and financial reporting quality (FRQ). Educational background is divided into two categories: an undergraduate degree from a reputable university and a Master of Business Administration (MBA) degree from a reputable university.Design/methodology/approach - This study uses data from all companies listed on the Indonesia Stock Exchange from 2010 to 2019, except for financial companies, and obtains 2,583 research samples. The least-squares regression analysis model was used in this study.Findings - This study finds that the educational background of CFOs with a bachelor’s degree and CFOs with an MBA from reputable universities has a positive and significant relationship with FRQ. This study also performs an additional analysis with high-low growth and high-low tech and robustness testing with coarsened exact matching method and Heckman to corroborate the results.Research limitations/implications - This study provides a theoretical contribution to the literature on the relationship between CFOs’ educational background and FRQ in Indonesia. It is also expected to contribute to the implementation of company policies, management and educational institutions in Indonesia.Originality/value - This study provides a novel measurement of CFO reputation, measured using the ranking of CFO alumni from reputable universities and its association with FRQ. For details : https://www.emerald.com/insight/content/doi/10.1108/JAOC-12-2021-0195/full/html#