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...