This study examines whether the CFO’s unconscious verbal mimicry of the CEO is associated with the company’s financial reporting quality. We measure verbal mimicry using Language Style Matching between the CEO and CFO (CEO-CFO LSM). We predict that high CEO-CFO LSM is associated with lower...

Peer group benchmarking, which compares executive compensation contracts against a group of similar companies, is a widely used yet heavily debated technique for setting executive compensation. Critics argue that it has produced an increase in top executive compensation. Prior research indeed...