CEO Narcissism and Accounting: A Picture of Profits

By Kari Joseph Olsen, K. Dworkis, S. M. Young. 2014

240 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/7280de48a53cd97d6d7095d03d8037f49fa74049

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Citations in the corpus

Social Cognitive Theory: The Antecedents and Effects of Ethical Climate Fit on Organizational Attitudes of Corporate Accounting Professionals—A Reflection of Client Narcissism and Fraud Attitude Risk (2014, background): “While CEO narcissism has been linked to higher earnings per share (Olsen et al. 2013), Rijsenbilt (2011) found that CEOs who are highly narcissistic were more likely to commit fraud.”
How do Auditors Respond to CEO Narcissism? Evidence from External Audit Fees (2015, methodology): “Consistent with these behavioral tendencies, narcissistic CEOs have been shown to assume greater business risk than other individuals and make operational decisions to improve perceptions of themselves (Chatterjee and Hambrick 2007; Olsen et al. 2014; Olsen and Stekelberg 2016).”
Hear Me Write: Does CEO Narcissism Affect Disclosure? (2019, methodology): “These suggest that larger firms are likely to hire more narcissistic managers, and that this kinds of managers are more likely to outperform their peers and receive higher compensation (Chatterjee and Hambrick 2007; Olsen et al. 2014).”
Making CEO Narcissism Research Great: A Review and Meta-Analysis of CEO Narcissism (2019, unknown): “Our review found that this link typically manifests as CEOs making riskier decisions for recognition (Chatterjee & Hambrick, 2011) or manipulating policies to achieve desired results (Buyl et al., 2017; Olsen et al., 2014).”
The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, background): “Olsen, Dworkis, and Young (2014) ﬁ nd that narcissistic CEOs are more likely to manage earnings through either real activities or just meeting or beating earnings forecasts, although they do not ﬁ nd relationships between narcissism and accruals management or the likelihood of restatements.”
Auditor Perceptions of Client Narcissism as a Fraud Attitude Risk Factor (2013, unknown): “Olsen et al. (2012) reported that the prominence and placement of the CEO's photograph in annual reports (a measure of narcissism used by Chatterjee and Hambrick 2007 ) was positively related to earnings per share, share price, and audit fees in a sample of Fortune 500 companies from 1992-2009.”