The DOI matches its Crossref record; 76 of the 76 references it cites were found in a registry or an index.
CFO Narcissism and Financial Reporting Quality
Open accessAbstract
We investigate the effect of CFO narcissism, as measured by signature size, on financial reporting quality. Experimentally, we validate that narcissism predicts misreporting behavior, and that signature size predicts misreporting through its association with narcissism. Empirically, we examine notarized CFO signatures and find CFO narcissism is associated with more earnings management, less timely loss recognition, weaker internal control quality, and a higher probability of restatements. The results are consistent for within‐firm comparisons focusing on CFO changes and are robust to controlling for CFO overconfidence and CEO narcissism. The results highlight the importance of CFO characteristics in the domain of financial reporting decisions.
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Cites
2 retracted
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RetractedSelf‐Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts
LIBBY, R., & RENNEKAMP, K. (2012) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2011.00430.x · Cited by 261
RetractedBaron, R. M., & Kenny, D. A. (1986) · Journal of Personality and Social Psychology · doi:10.1037/0022-3514.51.6.1173 · Cited by 91,532
SPSS and SAS procedures for estimating indirect effects in simple mediation models
Preacher, K. J., & Hayes, A. F. (2004) · Behavior Research Methods, Instruments, & Computers · doi:10.3758/bf03206553 · Cited by 17,383
Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models
Sobel, M. E. (1982) · Sociological Methodology · doi:10.2307/270723 · Cited by 12,810
Upper Echelons: The Organization as a Reflection of Its Top Managers
Hambrick, D. C., & Mason, P. A. (1984) · The Academy of Management Review · doi:10.5465/amr.1984.4277628 · Cited by 10,220
Earnings Management During Import Relief Investigations
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Performance matched discretionary accrual measures
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2004.11.002 · Cited by 6,947
The economic implications of corporate financial reporting
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Detecting Earnings Management.
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Cited by
Making CEO Narcissism Research Great: A Review and Meta-Analysis of CEO Narcissism
Cragun, O. R., Olsen, K. J., & Wright, P. M. (2020) · Journal of Management · doi:10.1177/0149206319892678 · Cited by 365
Metadata
- Authors
- HAM, C., LANG, M., SEYBERT, N., & WANG, S.
- Venue
- Journal of Accounting Research
- Publisher
- Wiley
- Published
- 2017-06-14
- Volume
- 55
- Issue
- 5
- Pages
- 1089-1135
- ISSN
- 0021-8456 (ISSN-L)
- 1475-679X
- OpenAlex
- W2767646553
- Cited by
- 420
- References
- 76
- FWCI
- 67.38
- Type
- journal article
- Language
- en
- Open access
- green
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