CFO Narcissism and Financial Reporting Quality

By Charles Ham, Mark H. Lang, N. Seybert, Sean Wang. 2017

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Hear Me Write: Does CEO Narcissism Affect Disclosure? (2019, background): “…such as white collar crime (e.g., Blickle et al. 2006), tax avoidance (Olsen and Stekelberg 2016), or manipulation of financial information (e.g., Ham et al. 2017), this study proposes that more narcissistic CEOs will tend to inflate the tone of the earnings announcements and that this this…”
The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, unknown): “Ham, Lang, Seybert, and Wang (2015) examine narcissistic CFOs, ﬁ nding that they tend to manage earnings more aggressively, report less conservatively, try to keep weaker internal control systems, and are associated with more frequent restatements.”
“See You in Court”: How CEO narcissism increases firms' vulnerability to lawsuits (2017, unknown): “, 2014), restate financial reports (Ham et al., 2017), aggressively avoid paying taxes (Olsen & Stekelberg, 2015), and produce lower financial reports with lower accounting quality (Judd et al.”
Strategic leadership in organizational crises: A review and research agenda (2021, background): “…this trait to the occurrence of internally-induced crises, arguably because such top managers’ exorbitant feeling of self-entitlement induces them to engage in actions that seem beneficial to them, even if that means violating rules and running the risk of triggering crises (Ham et al., 2017).”