Effective for fiscal years beginning after December 15, 2006, FIN 48 significantly altered uncertain tax benefit (UTB) recognition and disclosure requirements relative to its predecessor standard, FAS 5. We examine the effect of the new standard on audit pricing. We first document that...

Prior research on CEO narcissism has focused on outcomes related to the CEO's firm. We extend this literature by examining how an important counterparty—the firm's external auditor—responds to a client having a more narcissistic CEO. Compared to other firms, firms with narcissistic CEOs are...