Song, Yanheng; Xian, Rui; Yang, Dan - In: China journal of accounting studies 10 (2022) 4, pp. 459-480
significantly positive relationship between CEOs' name uniqueness and audit fees. Further study shows that this influence could be … impact on auditors' first impression. The impact of CEOs' name uniqueness on audit fees is more pronounced when CEOs … auditors are more likely to be affected by their uniqueness. This paper extends the impact of CEOs' personality traits on audit …