This article has been accepted for publication and undergone full peer review but has not been through the copyediting, typesetting, pagination and proofreading process, which may lead to differences between this version and the Version of Record. Please cite this article as doi: 10.1111/jbfa.12512. This article is protected by copyright. All rights reserved. 1 Benefit or Burden? A Comparison of CFO and CEO Outside Directorships By Sarfraz Khan Department of Accounting University of Louisiana, Lafayette skhan@louisiana.edu Elaine Mauldin Trulaske College of Business University of Missouri Columbia MO 65211 573-884-0933