" Groupon has stood by its CFO. Observers say that's partly because of the reserve of trust Mr. Child built early on through smarts, hard work and an ability to anticipate problems. "Surprises are the biggest curse word for an audit committee," Mr. Leonsis says, recounting the call in February when auditors flagged problems with Groupon's internal controls. "It was not a fun call. There was no finger-pointing (by Mr. Child), trying to explain or being defensive." There were similar meetings with investors, such as Technology Crossover Ventures, which invested just before Groupon's IPO.