CFO narcissism and audit fees: Evidence from listed companies in China

This paper examines the effects of CFO narcissism on audit fees in China. Using the size of CFO signatures in annual audit reports to measure individual narcissism, we find that CFO narcissism is associated with higher audit fees. We find empirical evidence that CFO narcissism significantly increase...

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Bibliographic Details
Main Authors: Rui Xiang, Congmin Song
Format: Article
Language:English
Published: Elsevier 2021-09-01
Series:China Journal of Accounting Research
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S1755309121000320