Is Tone at the Top Associated with Financial Reporting Aggressiveness?

By L. Patelli, Matteo Pedrini. 2015

162 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/099464c44b213aea8b4f44dfa39ff5eb8b2d57ef

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. J. Judd
2. James Stekelberg
3. Kari Joseph Olsen
4. Martin Plöckinger
5. Roman Rohatschek
6. Ewald Aschauer
7. M. Hiebl

In Strategy and Management

1. Martin Plöckinger
2. Roman Rohatschek
3. J. Judd
4. Kari Joseph Olsen
5. James Stekelberg
6. Ewald Aschauer
7. M. Hiebl

Citations in the corpus

• How do Auditors Respond to CEO Narcissism? Evidence from External Audit Fees (2015, background): “The client’s “tone at the top” is a critical input factor to auditors’ assessments of the client’s business risk and financial reporting risk (Cohen, Krishnamoorthy, and Wright 2002; Hammersley 2011; Patelli and Pedrini 2015).”
• The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, methodology): “In similar research designs, Dikolli, Keusch, Mayew, and Steffen (2012) and Patelli and Pedrini (2015) examine the language used by CEOs in shareholder letters, observing that CEOs with lower integrity (as indicated by an excess usage of causation words) are associated with lower earnings quality,…”