Song, Yanheng; Xian, Rui; Yang, Dan - In: China journal of accounting studies 10 (2022) 4, pp. 459-480
Borrowed from the relevant research on the impact of name uniqueness on one's personality, our study extends the … 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 …