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CFO Narcissism and Financial Reporting Quality

Citations

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Cited by:

  1. Gibson, Rajna & Sohn, Matthias & Tanner, Carmen & Wagner, Alexander F., 2021. "Earnings Management and Managerial Honesty: The Investors' Perspectives," LawFin Working Paper Series 7, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  2. Maureen F. McNichols & Stephen R. Stubben, 2018. "Research Design Issues in Studies Using Discretionary Accruals," Abacus, Accounting Foundation, University of Sydney, vol. 54(2), pages 227-246, June.
  3. Kettle, Keri L. & Mantonakis, Antonia, 2024. "Look for the signature: Using personal signatures as extrinsic cues promotes identity-congruent behavior," Journal of Business Research, Elsevier, vol. 170(C).
  4. Jing Chen & Zhe Zhang & Ming Jia, 2021. "How CEO narcissism affects corporate social responsibility choice?," Asia Pacific Journal of Management, Springer, vol. 38(3), pages 897-924, September.
  5. Lutfa Tilat Ferdous & Nader Atawnah & Jia Liu & Yifan Zhou, 2026. "Chief financial officer power and conditional accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 66(1), pages 155-200, January.
  6. Xinfeng Jiang & Jiayi Zhu & Ahsan Akbar & Ziyu Hou & Xiaolan Bao, 2022. "The dark side of executives' professional background: Evidence from Chinese firm's stock price crash risk," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 3771-3784, December.
  7. Xingqiang Du & Yiqi Zhang & Shaojuan Lai & Hexin Tao, 2024. "How Do Auditors Value Hypocrisy? Evidence from China," Journal of Business Ethics, Springer, vol. 191(3), pages 501-533, May.
  8. Ulrike Malmendier & Vincenzo Pezone & Hui Zheng, 2023. "Managerial Duties and Managerial Biases," Management Science, INFORMS, vol. 69(6), pages 3174-3201, June.
  9. Ran An & Feng Tian & Yinglei Zhang, 2025. "Individualistic CEOs and financial misstatements," Review of Quantitative Finance and Accounting, Springer, vol. 65(3), pages 929-971, October.
  10. Duong, Kiet Tuan & Banti, Chiara & Instefjord, Norvald, 2021. "Managerial conservatism and corporate policies," Journal of Corporate Finance, Elsevier, vol. 68(C).
  11. Martin Mutschmann & Tim Hasso & Matthias Pelster, 2022. "Dark Triad Managerial Personality and Financial Reporting Manipulation," Journal of Business Ethics, Springer, vol. 181(3), pages 763-788, December.
  12. Keun‐Hyo Yook & Su‐Yol Lee, 2020. "Chief executive officer narcissism and firm value: The mediating role of corporate social responsibility in the South Korean context," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1709-1718, July.
  13. Armstrong, Christopher S. & Kepler, John D. & Larcker, David F. & Shi, Shawn X., 2024. "Rank-and-file accounting employee compensation and financial reporting quality," Journal of Accounting and Economics, Elsevier, vol. 78(1).
  14. Sungchang Kang & Jeongseok Bang & Doojin Ryu, 2024. "Female CEOs’ risk management and earnings performance during the financial crisis," Asian Business & Management, Palgrave Macmillan, vol. 23(1), pages 110-138, February.
  15. Murat Ocak & Emrah Arıoğlu, 2025. "Narcissism, Audit Market Competition and Audit Quality: Evidence from the Chairpersons of Audit Firms," SAGE Open, , vol. 15(4), pages 21582440251, October.
  16. Gaganis, Chrysovalantis & Leledakis, George N. & Pasiouras, Fotios & Pyrgiotakis, Emmanouil G., 2024. "Heroes or Villains? Culturally endorsed charismatic leadership style and stock price crash risk," MPRA Paper 122898, University Library of Munich, Germany.
  17. Yao, Wenyun & Ni, Mengjiao & Qian, Yuhang & Yang, Shujing & Cui, Xiaona, 2024. "CFO narcissism and corporate digital transformation✰," Finance Research Letters, Elsevier, vol. 64(C).
  18. Jonathan Gay & Scott B. Jackson & Nicholas Seybert, 2025. "Seductive Language for Narcissists in Job Postings," Management Science, INFORMS, vol. 71(5), pages 4433-4452, May.
  19. Johannes Brunzel, 2021. "Overconfidence and narcissism among the upper echelons: a systematic literature review," Management Review Quarterly, Springer, vol. 71(3), pages 585-623, July.
  20. Sara Bormann & Debbie Claassen & Christian Hofmann & Nina Schwaiger, 2020. "Conservative traits and managerial forecasting style," Journal of Business Economics, Springer, vol. 90(3), pages 335-368, April.
  21. Nan Hu & Xingnan Xue & Ling Liu, 2022. "The impact of air pollution on financial reporting quality: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3609-3644, September.
  22. Wang, Lu & Su, Zhong-qin & Fung, Hung-Gay & Jin, Hong-min & Xiao, Zuoping, 2021. "Do CEOs with academic experience add value to firms? Evidence on bank loans from Chinese firms," Pacific-Basin Finance Journal, Elsevier, vol. 67(C).
  23. Davidson, Robert H., 2022. "Who did it matters: Executive equity compensation and financial reporting fraud," Journal of Accounting and Economics, Elsevier, vol. 73(2).
  24. Patrick Velte, 2023. "The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research," Management Review Quarterly, Springer, vol. 73(1), pages 353-411, February.
  25. Chen, Shiqiang & Liu, Yun & Cao, Huijuan & Tsang, Albert, 2025. "Through the eyes of the leader: CEO big five personality traits and financial reporting quality," Journal of Business Research, Elsevier, vol. 200(C).
  26. Li Lai & Zhi Wang & Hanyi Tian & Frank Yu, 2023. "Military managers and earnings management," Kyklos, Wiley Blackwell, vol. 76(4), pages 724-748, November.
  27. Bailey, Charles D., 2019. "The joint effects of narcissism and psychopathy on accounting students’ attitudes towards unethical professional practices," Journal of Accounting Education, Elsevier, vol. 49(C).
  28. Firk, Sebastian & Detzen, Nina & Hennig, Jan C. & Wolff, Michael, 2024. "Strengthening the CEO–CFO interplay: The role of regulatory focus and similar compensation plans," Accounting, Organizations and Society, Elsevier, vol. 113(C).
  29. Anh Viet Pham & Mia Hang Pham & Cameron Truong, 2022. "CEO cultural heritage and the pricing of audit services," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 181-214, January.
  30. Rossignoli, Francesca & Bozzolan, Saverio & Lionzo, Andrea, 2025. "Financial expert CEOs: Evidence from purchase price allocation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 59(C).
  31. Kalelkar, Rachana & Xu, Hongkang & Nguyen, Duong & Chen, Zheng, 2024. "Generalist CEOs and the readability of the 10-K report," Advances in accounting, Elsevier, vol. 65(C).
  32. Charles Ham & Nicholas Seybert & Sean Wang, 2018. "Narcissism is a bad sign: CEO signature size, investment, and performance," Review of Accounting Studies, Springer, vol. 23(1), pages 234-264, March.
  33. Guan, Jinghan & Zalata, Alaa Mansour & Li, Pingli, 2026. "Narcissistic audit committee chairs and the quality of non-IFRS disclosures," The British Accounting Review, Elsevier, vol. 58(1).
  34. Triki, Anis & Marquez-Illescas, Gilberto, 2025. "Do investors see the darkness in narcissism?," Advances in accounting, Elsevier, vol. 69(C).
  35. Matthias Pelster & Stefan Schaltegger, 2022. "The dark triad and corporate sustainability: An empirical analysis of personality traits of sustainability managers," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 31(1), pages 80-99, January.
  36. Aabo, Tom & Kirch, Theodor Roe & Thomsen, Katrine Høj Stadil, 2024. "Give me uncertainty, and I will shine: CEO narcissism and corporate performance," Global Finance Journal, Elsevier, vol. 62(C).
  37. Asay, H. Scott & Libby, Robert & Rennekamp, Kristina M., 2018. "Do features that associate managers with a message magnify investors’ reactions to narrative disclosures?," Accounting, Organizations and Society, Elsevier, vol. 68, pages 1-14.
  38. Jiang, Cheng & John, Kose & Kim, J.H. John & Zhang, Jingyu, 2025. "CEOs' narcissism and opportunistic insider trading," Journal of Corporate Finance, Elsevier, vol. 91(C).
  39. Julien Maux & Nadia Smaili, 2024. "CEO narcissism, board of directors and disclosure quality: evidence from the readability of CEO letter," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(3), pages 341-358, September.
  40. Jin, Hong-min & Su, Zhong-qin & Wang, Lu & Xiao, Zuoping, 2022. "Do academic independent directors matter? Evidence from stock price crash risk," Journal of Business Research, Elsevier, vol. 144(C), pages 1129-1148.
  41. Wenjiao Cao & Linda A. Myers & Zhifang Zhang, 2024. "The Effect of Language on Income Smoothing: Cross-Country Evidence," Management Science, INFORMS, vol. 70(9), pages 5832-5852, September.
  42. Naman Desai, 2020. "Understanding the Theoretical Underpinnings of Corporate Fraud," Vikalpa: The Journal for Decision Makers, , vol. 45(1), pages 25-31, March.
  43. Karel Hrazdil & Jiri Novak & Rafael Rogo & Christine Wiedman & Ray Zhang, 2020. "Measuring executive personality using machine‐learning algorithms: A new approach and audit fee‐based validation tests," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 519-544, March.
  44. Guo, Jintong & Ding, Rui & Zhang, Ziyi & Zhang, Min, 2025. "Top executives' emotional stability and firm risk-taking: A machine learning-based study," Pacific-Basin Finance Journal, Elsevier, vol. 90(C).
  45. Zhang, Zhen & Lao, Brent & Park, Jin Dong, 2025. "Pre-restatement executive turnovers and investor reactions," Advances in accounting, Elsevier, vol. 69(C).
  46. Wang, Long & Ji, Wenjun & Zhang, Teng & Liu, Xiaoqian, 2025. "Does distance from government hinder enterprises’ OFDI？Evidence from China," Economic Systems, Elsevier, vol. 49(2).
  47. Zhang, Zhihong & Wang, Pin & Xu, Huichao, 2020. "Executives’ preference for integrity and product quality: Evidence from the Chinese food industry," Economic Modelling, Elsevier, vol. 90(C), pages 374-385.
  48. Andrei Filip & Gerald J. Lobo & Luc Paugam & Hervé Stolowy, 2022. "Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study," Abacus, Accounting Foundation, University of Sydney, vol. 58(1), pages 62-104, March.
  49. Yi Dong & Xuejiao Liu & Gerald J. Lobo & Chenkai Ni, 2024. "Overprecise forecasts," Review of Accounting Studies, Springer, vol. 29(1), pages 276-326, March.
  50. Zehan Hou & Richard Fairchild & Pietro Perotti, 2025. "CEO Narcissism and Credit Ratings," Journal of Business Ethics, Springer, vol. 197(1), pages 39-72, February.
  51. Khoo, Shee-Yee & Perotti, Pietro & Verousis, Thanos & Watermeyer, Richard, 2024. "Vice-chancellor narcissism and university performance," Research Policy, Elsevier, vol. 53(1).
  52. Mark E. Lokanan & Prerna Sharma, 2023. "Two Decades of Accounting Fraud Research: The Missing Meso-Level Analysis," SAGE Open, , vol. 13(3), pages 21582440231, September.
  53. Hsieh, Tien-Shih & Kim, Jeong-Bon & Wang, Ray R. & Wang, Zhihong, 2020. "Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees," Journal of Accounting and Economics, Elsevier, vol. 69(1).
  54. Oesch, David & Walser, Tanja, 2025. "The impact of automation on firms' reporting quality," Journal of Corporate Finance, Elsevier, vol. 92(C).
  55. Boubakri, Narjess & Durnev, Art & Oliveira dos Santos, Igor, 2025. "State ownership and financial reporting quality: Evidence from natural advantage industries," Journal of Corporate Finance, Elsevier, vol. 91(C).
  56. Gilberto Marquez-Illescas & Allan A. Zebedee & Linying Zhou, 2019. "Hear Me Write: Does CEO Narcissism Affect Disclosure?," Journal of Business Ethics, Springer, vol. 159(2), pages 401-417, October.
  57. Zhengxin Zhang & Bing Xu & Piao Li, 2023. "What affects the quality of sustainability report texts? Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1440-1456, May.
  58. Huai Zhang & Jin Zhang, 2023. "Political corruption and accounting choices," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 443-481, March.
  59. Karel Hrazdil & Fereshteh Mahmoudian & Jamal A. Nazari, 2021. "Executive personality and sustainability: Do extraverted chief executive officers improve corporate social responsibility?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1564-1578, November.
  60. Chan, Kam C. & He, Jie & Li, Changwei & Zhang, Linlang, 2023. "Narcissistic managers and IPO underpricing," International Review of Financial Analysis, Elsevier, vol. 89(C).
  61. Heba F. Zaher & Gilberto Marquez‐Illescas, 2024. "CEO narcissism and firm's cash conversion cycle: The moderating role of CEO's gender," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 783-810, March.
  62. Lin, Yu-En & Xu, Yu-Xin & Yu, Bo & Lam, Keith S.K., 2025. "The impact of outcome uncertainty on corporate investment compensation peer effects," The North American Journal of Economics and Finance, Elsevier, vol. 76(C).
  63. Huang, Rui & Liu, Yanran & Li, Xiang, 2026. "Audit committee chairs' narcissism and audit quality," International Review of Financial Analysis, Elsevier, vol. 110(C).
  64. Desai, Naman & Jain, Shailendra Pratap & Jain, Shalini & Tripathy, Arindam, 2020. "The impact of implicit theories of personality malleability on opportunistic financial reporting," Journal of Business Research, Elsevier, vol. 116(C), pages 258-265.
  65. Runesson, Emmeli & Samani, Niuosha, 2023. "Goodwill or “No-will”: Hubris in the tone at the top," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
  66. Yiwei Li & Wei Song & Tingyu Sun & Qingjing Zhang, 2023. "The impact of shareholder litigation risk on income smoothing," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1379-1413, November.
  67. Evans O. Boamah & Shantanu Banerjee, 2024. "The beguiling behaviour of narcissistic CEOs: Evidence from repurchase announcements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 51(3-4), pages 717-755, March.
  68. Charles H. Cho & Zhongwei Huang & Siyi Liu & Daoguang Yang, 2022. "Contaminated Heart: Does Air Pollution Harm Business Ethics? Evidence from Earnings Manipulation," Journal of Business Ethics, Springer, vol. 177(1), pages 151-172, April.
  69. Irene M. Gordon & Karel Hrazdil & Johnny Jermias & Xin Li, 2021. "The Effect of Misalignment of CEO Personality and Corporate Governance Structures on Firm Performance," JRFM, MDPI, vol. 14(8), pages 1-20, August.
  70. Wang, Fangjun & Zhang, Zhichao & Ho, L.C. Jennifer & Usman, Muhammad, 2023. "CFO gender and financial statement comparability," Pacific-Basin Finance Journal, Elsevier, vol. 80(C).
  71. Jenni Kallunki & Juha‐pekka Kallunki & Wayne Landsman & Emma‐riikka Myllymäki & Lasse Niemi, 2026. "Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct," Post-Print hal-05447148, HAL.
  72. Maarten Corten & Pieter Vandekerkhof & Tensie Steijvers, 2021. "The effect of socioemotional wealth diversity within the top management team on earnings management in private family firms: The moderating role of the board of directors," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(7), pages 1886-1896, October.
  73. Fai Lim Loi & Jean Jinghan Chen & Zhuo Qiao, 2023. "CEO cultural background and corporate cash holdings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1069-1100, April.
  74. Liuyang Ren & Xi Zhong, 2025. "Birds of the same feather: CEO-CFO surname ties and corporate accounting information comparability," Review of Managerial Science, Springer, vol. 19(5), pages 1317-1346, May.
  75. Gilberto Marquez Illescas & Stephen J. Sauer & Allan A. Zebedee & Linying Zhou, 2025. "Financial performance and tone of financial disclosures: The moderating effect of CEO narcissism," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(1), pages 691-712, March.
  76. Libby, Theresa & Olczak, Wioleta, 2023. "Narcissism in the workforce: How employees respond to contract frame," Accounting, Organizations and Society, Elsevier, vol. 106(C).
  77. Adrienne Rhodes & Dan Russomanno, 2021. "Executive Accountants and the Reliability of Financial Reporting," Management Science, INFORMS, vol. 67(7), pages 4475-4504, July.
  78. Pamela R. Murphy & Michael Wynes & Till‐Arne Hahn & Patricia G. Devine, 2020. "Why Are People Honest? Internal and External Motivations to Report Honestly†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 945-981, June.
  79. Ahsan Habib & Dinithi Ranasinghe & Julia Yonghua Wu & Pallab Kumar Biswas & Fawad Ahmad, 2022. "Real earnings management: A review of the international literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4279-4344, December.
  80. Ling L. Harris & Scott B. Jackson & Joel Owens & Nicholas Seybert, 2022. "Recruiting Dark Personalities for Earnings Management," Journal of Business Ethics, Springer, vol. 178(1), pages 193-218, June.
  81. Lorien Stice-Lawrence, 2022. "Practical issues to consider when working with big data," Review of Accounting Studies, Springer, vol. 27(3), pages 1117-1124, September.
  82. Frerich Buchholz & Kerstin Lopatta & Karen Maas, 2020. "The Deliberate Engagement of Narcissistic CEOs in Earnings Management," Journal of Business Ethics, Springer, vol. 167(4), pages 663-686, December.
  83. Bryan K. Church & Narisa Tianjing Dai & Xi (Jason) Kuang & Xuejiao Liu, 2020. "The Role of Auditor Narcissism in Auditor–Client Negotiations: Evidence from China," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1756-1787, September.
  84. Hrazdil, Karel & Novak, Jiri, 2023. "Executive personality and the gender pay gap," Finance Research Letters, Elsevier, vol. 53(C).
  85. Paul Coram & James R. Frederickson & Matthew Pinnuck, 2024. "Earnings management: Who do managers consider and what is the relative importance of ethics?," Australian Journal of Management, Australian School of Business, vol. 49(2), pages 214-248, May.
  86. Liu, Yin & Neely, Pamela & Karim, Khondkar, 2022. "The impact of CFO gender on corporate overinvestment," Advances in accounting, Elsevier, vol. 57(C).
  87. Kothari, Pratik & Chance, Don M. & Ferris, Stephen P., 2021. "Bragging rights: Does corporate boasting imply value creation?," Journal of Corporate Finance, Elsevier, vol. 67(C).
  88. Aabo, Tom & Rønnow, Sara Korsdal, 2024. "Female CEOs with a squeeze of narcissism: A perfect cocktail for corporate performance?," Finance Research Letters, Elsevier, vol. 64(C).
  89. Pascale Lapointe-Antunes & Kevin Veenstra & Kareen Brown & Heather Li, 2022. "Welcome to the Gray Zone: Shades of Honesty and Earnings Management," Journal of Business Ethics, Springer, vol. 177(1), pages 125-149, April.
  90. Kaszak, Steven E. & Iyer, Govind S. & Reckers, Philip M.J., 2024. "Opinion shopping for tax advice: The effects of client narcissism, social bonds, and message framing," Accounting, Organizations and Society, Elsevier, vol. 113(C).
  91. Finja Lena Kind & Jennifer Zeppenfeld & Rainer Lueg, 2023. "The impact of chief executive officer narcissism on environmental, social, and governance reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4448-4466, November.
  92. Hrazdil, Karel & Li, Xin & Suwanyangyuan, Nattavut, 2022. "CEO happiness and forecasting," Global Finance Journal, Elsevier, vol. 52(C).
  93. Charles Ham & Rebecca N. Hann & MaryJane Rabier & Wenfeng Wang, 2025. "Auditor Skill Demands and Audit Quality: Evidence from Job Postings," Management Science, INFORMS, vol. 71(7), pages 5805-5829, July.
  94. Charles Ham & Mark Piorkowski & Nick Seybert & Sean Wang, 2025. "CFO narcissism and the power of persuasion over analysts: a mixed-methods approach," Review of Accounting Studies, Springer, vol. 30(3), pages 2419-2467, September.
  95. Lyu, Meng & Christine Sun, Xiaojie & Wang, Bing, 2022. "Does CFO vertical duality affect financial outcomes? Evidence from the CFO acting as the head of accounting," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
  96. Zicheng Lei & Dimitris Petmezas & P. Raghavendra Rau & Chen Yang, 2025. "Born to behave: Home CEOs and financial misconduct," Review of Accounting Studies, Springer, vol. 30(2), pages 1309-1354, June.
  97. Thanh Ngo & Tu DQ Le & Dat T Nguyen & Tin H Ho, 2023. "Determinants of Bank Performance: Revisiting the Role of CEO’S Personality Traits Using Graphology," Bulletin of Monetary Economics and Banking, Bank Indonesia, vol. 26(2), pages 289-310, May.
  98. Nana Adwoa Anokye Effah & Qinggang Wang & Kun Su, 2025. "Chief Executive Officer Narcissism and Environmental, Social, and Governance Performance: The Moderating Role of Chief Executive Officer Gender," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2514-2526, March.
  99. Yuting Qian & Wenhong Ding & Xiaofeng Quan & Wei Guan, 2024. "The burden of reputation: Star CEOs and conditional accounting conservatism," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(S1), pages 4915-4947, December.
  100. Horvat Robert, 2018. "Impact of Selected Personality Traits on Accountants’ Attitudes Toward Accounts Manipulation: Evidence From Slovenia," Naše gospodarstvo/Our economy, Sciendo, vol. 64(3), pages 23-35, September.
  101. Lin, Fengyi & Lin, Sheng-Wei & Fang, Wen-Chang, 2020. "How CEO narcissism affects earnings management behaviors," The North American Journal of Economics and Finance, Elsevier, vol. 51(C).
  102. Schopohl, Lisa & Urquhart, Andrew & Zhang, Hanxiong, 2021. "Female CFOs, leverage and the moderating role of board diversity and CEO power," Journal of Corporate Finance, Elsevier, vol. 71(C).
  103. Fu, Xi & Zhang, Zhifang, 2019. "CFO cultural background and stock price crash risk," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 62(C), pages 74-93.
  104. Matthew J. Hayes & Philip M. J. Reckers, 2020. "The Role of Narcissistic Hypocrisy in the Development of Accounting Estimates," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1199-1216, June.
  105. Moritz Schneider & Rolf Brühl, 2026. "CFO antecedents of accounting wrongdoing: a literature review," Management Review Quarterly, Springer, vol. 76(1), pages 371-419, February.
  106. Sebastian Wagener, 2024. "Accounting for the middle: motivations, extent, and limitations of middle managers’ earnings management," Journal of Business Economics, Springer, vol. 94(2), pages 225-277, February.
  107. Wu, Keping & Kong, Dongmin & Yang, Wei, 2024. "Does environmental, social, and governance rating affect firms’ real earnings management," Finance Research Letters, Elsevier, vol. 67(PA).
  108. Sundgren, Stefan & Alexeyeva, Irina, 2022. "Entrepreneurs’ legal infractions and hidden information: Evidence from small business bankruptcies," International Review of Law and Economics, Elsevier, vol. 69(C).
  109. Ru, Hong & Yang, Endong & Zou, Kunru, 2025. "Early-life experience and CEOs’ reactions to COVID-19," Journal of Accounting and Economics, Elsevier, vol. 79(1).
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