Xiang, Rui; Song, Congmin - In: China journal of accounting research : CJAR 14 (2021) 3, pp. 257-274
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 increases the audit fees of listed companies, and this effect is stronger …