Authors retain the copyright without restrictions for their published content in this journal. HSSR is a SHERPA ROMEO Green Journal.
Publishing License
This is an open-access article distributed under the terms of
ACCOUNTING EXECUTIVES NARCISSISM: A REVIEW AND RESEARCH AGENDA USING CONTENT ANALYSIS
Corresponding Author(s) : A.A Gde Satia Utama
Humanities & Social Sciences Reviews,
Vol. 8 No. 4 (2020): July
Abstract
Purpose of the study: This study aims to provide a conceptual framework and construction of executive narcissism (CEO) through content analysis of 52 reputable international journals of Scopus indexed (Q1). The aims also to explore valuable content and themes related to narcissistic accounting and reveal further research opportunities for important themes generated.
Methodology: The articles were analyzed using the search method and remote text in the Airlangga library database. The study was conducted for a month among articles in Scopus Journal indexed in Q1 with "Accounting" and "Narcissism" as the keyword restriction. The study was conducted with a Word Frequency analysis using NVivo 12 plus to determine the coding and the central theme.
Main Findings: A comparison coding was performed to prove the upper echelon theory as the leading theory used in the 52 articles analyzed. Information relating to the year the article was published, article title, author's name, and journal publication successfully collected. From 52 articles analyzed in the framework of narcissistic accounting, 24 codes were successfully revealed and subsequently categorized into several themes (keywords) for further research.
Applications of this study: A literature review of 52 articles is closely related to ethical concepts and CEO decisions in choosing accounting choices (policies).
Novelty/Originality of this study: New themes successfully revealed through content analysis.
Keywords
Download Citation
Endnote/Zotero/Mendeley (RIS)BibTeX
- Abatecola, G., & Cristofaro, M. (2020). Hambrick and Mason’s “Upper Echelons Theoryâ€: evolution and open avenues. Journal of Management History, 26(1), 116–136. https://doi.org/10.1108/JMH-02-2018-0016 DOI: https://doi.org/10.1108/JMH-02-2018-0016
- Abatecola, G., Mandarelli, G., & Poggesi, S. (2013). The personality factor: How top management teams make decisions. A literature review. Journal of Management and Governance, 17(4), 1073–1100. https://doi.org/10.1007/s10997-011-9189-y DOI: https://doi.org/10.1007/s10997-011-9189-y
- Agnihotri, A., & Bhattacharya, S. (2019). CEO Narcissism and Internationalization by Indian Firms. In Management International Review (Vol. 59, Issue 6). https://doi.org/10.1007/s11575-019-00404-8 DOI: https://doi.org/10.1007/s11575-019-00404-8
- Ahn, J. S., Assaf, A. G., Josiassen, A., Baker, M. A., Lee, S., Kock, F., & Tsionas, M. G. (2019). Narcissistic CEOs and corporate social responsibility: Does the role of an outside board of directors matter? International Journal of Hospitality Management, November 2018, 102350. https://doi.org/10.1016/j.ijhm.2019.102350 DOI: https://doi.org/10.1016/j.ijhm.2019.102350
- Aktas, N., De Bodt, E., Bollaert, H., & Roll, R. (2016). CEO Narcissism and the Takeover Process: From Private Initiation to Deal Completion. Journal of Financial and Quantitative Analysis, 51(1), 113–137. https://doi.org/10.1017/S0022109016000065 DOI: https://doi.org/10.1017/S0022109016000065
- Al-Shammari, M., Rasheed, A., & Al-Shammari, H. A. (2019). CEO narcissism and corporate social responsibility: Does CEO narcissism affect CSR focus? Journal of Business Research, 104(May 2018), 106–117. https://doi.org/10.1016/j.jbusres.2019.07.005 DOI: https://doi.org/10.1016/j.jbusres.2019.07.005
- Amernic, J. H., & Craig, R. J. (2010). Accounting as a Facilitator of Extreme Narcissism. Journal of Business Ethics, 96(1), 79–93. https://doi.org/10.1007/s10551-010-0450-0 DOI: https://doi.org/10.1007/s10551-010-0450-0
- Brennan, N. M., & Conroy, J. P. (2013). Executive hubris: The case of a bank CEO. Accounting, Auditing & Accountability Journal, 26(2), 172–195. https://doi.org/10.1108/09513571311303701 DOI: https://doi.org/10.1108/09513571311303701
- Brown, N. C., Crowley, R. M., & Elliott, W. B. (2020). What Are You Saying? Using topic to Detect Financial Misreporting. Journal of Accounting Research, 58(1), 237–291. https://doi.org/10.1111/1475-679X.12294 DOI: https://doi.org/10.1111/1475-679X.12294
- Buchholz, F., Jaeschke, R., Lopatta, K., & Maas, K. (2018). The use of optimistic tone by narcissistic CEOs. Accounting, Auditing and Accountability Journal, 31(2), 531–562. https://doi.org/10.1108/AAAJ-11-2015-2292 DOI: https://doi.org/10.1108/AAAJ-11-2015-2292
- Buchholz, F., Lopatta, K., & Maas, K. (2019). The Deliberate Engagement of Narcissistic CEOs in Earnings Management. Journal of Business Ethics, 0123456789. https://doi.org/10.1007/s10551-019-04176-x DOI: https://doi.org/10.1007/s10551-019-04176-x
- Capalbo, F., Frino, A., Lim, M. Y., Mollica, V., & Palumbo, R. (2018). The Impact of CEO Narcissism on Earnings Management. Abacus, 54(2), 210–226. https://doi.org/10.1111/abac.12116 DOI: https://doi.org/10.1111/abac.12116
- Carey, A. L., Brucks, M. S., Küfner, A. C. P., Holtzman, N. S., Deters, F. G., Back, M. D., Brent Donnellan, M., Pennebaker, J. W., & Mehl, M. R. (2015). Narcissism and the use of personal pronouns revisited. Journal of Personality and Social Psychology, 109(3), e1–e15. https://doi.org/10.1037/pspp0000029 DOI: https://doi.org/10.1037/pspp0000029
- Chen, J., Zhang, Z., & Jia, M. (2019). How CEO narcissism affects corporate social responsibility choice? Asia Pacific Journal of Management. https://doi.org/10.1007/s10490-019-09698-6 DOI: https://doi.org/10.1007/s10490-019-09698-6
- Chen, S. (2010). The Role of Ethical Leadership Versus Institutional Constraints: A Simulation Study of Financial Misreporting by CEOs. Journal of Business Ethics, 93(SUPPL. 1), 33–52. https://doi.org/10.1007/s10551-010-0625-8 DOI: https://doi.org/10.1007/s10551-010-0625-8
- Chyz, J. A., Gaertner, F. B., Kausar, A., & Watson, L. (2019). Overconfidence and Corporate Tax Policy. Review of Accounting Studies, 24(3), 1114–1145. https://doi.org/10.1007/s11142-019-09494-z DOI: https://doi.org/10.1007/s11142-019-09494-z
- Cormier, D., Lapointe-Antunes, P., & Magnan, M. (2016). CEO power and CEO hubris: a prelude to financial misreporting? Management Decision, 54(2), 522–554. https://doi.org/10.1108/MD-04-2015-0122 DOI: https://doi.org/10.1108/MD-04-2015-0122
- Cragun, O. R., Olsen, K. J., & Wright, P. M. (2019). Making CEO Narcissism Research Great: A Review and Meta-Analysis of CEO Narcissism. Journal of Management. https://doi.org/10.1177/0149206319892678 DOI: https://doi.org/10.1177/0149206319892678
- Finkelstein, S., & Hambrick, D. C. (1990). Top-Management-Team Tenure and Organizational Outcomes : The Moderating Role of Managerial Discretion Author ( s ): Sydney Finkelstein and Donald C . Hambrick Source : Administrative Science Quarterly , Vol . 35 , No . 3 ( Sep ., 1990 ), pp . 484-503 Publ. Administrative Science Quarterly, 35(3), 484–503. https://doi.org/10.2307/2393314 DOI: https://doi.org/10.2307/2393314
- Fung, H. G., Qiao, P., Yau, J., & Zeng, Y. (2020). Leader narcissism and outward foreign direct investment: Evidence from Chinese firms. International Business Review, 29(1), 101632. https://doi.org/10.1016/j.ibusrev.2019.101632 DOI: https://doi.org/10.1016/j.ibusrev.2019.101632
- Ghafoor, A., Zainudin, R., & Mahdzan, N. S. (2019). Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia. Journal of Business Ethics, 160(2), 587–608. https://doi.org/10.1007/s10551-018-3877-3 DOI: https://doi.org/10.1007/s10551-018-3877-3
- Grijalva, E., Harms, P. D., Newman, D. A., Gaddis, B. H., & Fraley, R. C. (2015). Narcissism and Leadership: A Meta-Analytic Review of Linear and Nonlinear Relationships. Personnel Psychology, 68(1), 1–47. https://doi.org/10.1111/peps.12072 DOI: https://doi.org/10.1111/peps.12072
- Gupta Abhinav, Briscoe Forrest, H. D. (2018). ournal of Business Ethics. Academy of Management Journal, 61(5), 1848–1868. https://doi.org/10.5465/amj.2016.1155 DOI: https://doi.org/10.5465/amj.2016.1155
- Gupta, A., Nadkarni, S., & Mariam, M. (2019). Dispositional Sources of Managerial Discretion: CEO Ideology, CEO Personality, and Firm Strategies. Administrative Science Quarterly, 64(4), 855–893. https://doi.org/10.1177/0001839218793128 DOI: https://doi.org/10.1177/0001839218793128
- Ham, C., Seybert, N., & Wang, S. (2018). Narcissism is a bad sign: CEO signature size, investment, and performance. Review of Accounting Studies, 23(1), 234–264. https://doi.org/10.1007/s11142-017-9427-x DOI: https://doi.org/10.1007/s11142-017-9427-x
- Harrison, J. S., Thurgood, G. R., Boivie, S., & Pfarrer, M. D. (2019). Measuring CEO personality: Developing, validating, and testing a linguistic tool. Strategic Management Journal, 40(8). https://doi.org/10.1002/smj.3023 DOI: https://doi.org/10.1002/smj.3023
- Hesarzadeh, R., & Bazrafshan, A. (2019). CEO ability and regulatory review risk. Managerial Auditing Journal, 34(5), 571–601. https://doi.org/10.1108/MAJ-08-2018-1958 DOI: https://doi.org/10.1108/MAJ-08-2018-1958
- Ingersoll, A. R., Glass, C., Cook, A., & Olsen, K. J. (2019). Power, Status and Expectations: How Narcissism Manifests Among Women CEOs. Journal of Business Ethics, 158(4), 893–907. https://doi.org/10.1007/s10551-017-3730-0
- Ingersoll, A. R., Glass, C., Cook, A., & Joseph, K. (2019). Power , Status and Expectations : How Narcissism Manifests Among Women CEOs. Journal of Business Ethics, 158(4), 893–907. https://doi.org/10.1007/s10551-017-3730-0 DOI: https://doi.org/10.1007/s10551-017-3730-0
- Johnson, E. N., Kidwell, L. A., Lowe, D. J., & Reckers, P. M. J. (2019). Who Follows the Unethical Leader? The Association Between Followers’ Personal Characteristics and Intentions to Comply in Committing Organizational Fraud. Journal of Business Ethics, 154(1), 181–193. https://doi.org/10.1007/s10551-017-3457-y DOI: https://doi.org/10.1007/s10551-017-3457-y
- Judd, J. S., Olsen, K. J., & Stekelberg, J. (2017). How do auditors respond to CEO narcissism? Evidence from external audit fees. Accounting Horizons, 31(4), 33–52. https://doi.org/10.2308/acch-51810 DOI: https://doi.org/10.2308/acch-51810
- Kim, B., Lee, S., & Kang, K. H. (2018). The moderating role of CEO narcissism on the relationship between uncertainty avoidance and CSR. Tourism Management, 67, 203–213. https://doi.org/10.1016/j.tourman.2018.01.018 DOI: https://doi.org/10.1016/j.tourman.2018.01.018
- Lin, F., Lin, S. W., & Fang, W. C. (2019). How CEO narcissism affects earnings management behaviors. North American Journal of Economics and Finance, 51(October 2019), 101080. https://doi.org/10.1016/j.najef.2019.101080 DOI: https://doi.org/10.1016/j.najef.2019.101080
- Luo, Y., & Zhou, L. (2019). Tone of earnings announcements in sin industries. Asian Review of Accounting, 27(2), 228–246. https://doi.org/10.1108/ARA-07-2018-0138 DOI: https://doi.org/10.1108/ARA-07-2018-0138
- Marquez-Illescas, G., Zebedee, A. A., & Zhou, L. (2019). Hear Me Write: Does CEO Narcissism Affect Disclosure? Journal of Business Ethics, 159(2), 401–417. https://doi.org/10.1007/s10551-018-3796-3 DOI: https://doi.org/10.1007/s10551-018-3796-3
- Merkl-Davies, D. M., & Brennan, N. M. (2017). A theoretical framework of external accounting communication: Research perspectives, traditions, and theories. Accounting, Auditing and Accountability Journal, 30(2), 433–469. https://doi.org/10.1108/AAAJ-04-2015-2039 DOI: https://doi.org/10.1108/AAAJ-04-2015-2039
- Nadkarni, S., & Herrmann, P. (2010). CEO personality, strategic flexibility, and firm performance: The case of the Indian business process outsourcing industry. Academy of Management Journal, 53(5), 1050–1073. https://doi.org/10.5465/amj.2010.54533196 DOI: https://doi.org/10.5465/amj.2010.54533196
- Palmer, J. C., Holmes, R. M., & Perrewé, P. L. (2020). The Cascading Effects of CEO Dark Triad Personality on Subordinate Behavior and Firm Performance: A Multilevel Theoretical Model. Group and Organization Management, February. https://doi.org/10.1177/1059601120905728 DOI: https://doi.org/10.1177/1059601120905728
- Patelli, L., & Pedrini, M. (2015). Is Tone at the Top Associated with Financial Reporting Aggressiveness? Journal of Business Ethics, 126(1), 3–19. https://doi.org/10.1007/s10551-013-1994-6 DOI: https://doi.org/10.1007/s10551-013-1994-6
- Petit, V., & Bollaert, H. (2012). Flying Too Close to the Sun? Hubris Among CEOs and How to Prevent it. Journal of Business Ethics, 108(3), 265–283. https://doi.org/10.1007/s10551-011-1097-1 DOI: https://doi.org/10.1007/s10551-011-1097-1
- Plöckinger, M., Aschauer, E., Hiebl, M. R. W., & Rohatschek, R. (2016). The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. Journal of Accounting Literature, 37, 55–75. https://doi.org/10.1016/j.acclit.2016.09.002 DOI: https://doi.org/10.1016/j.acclit.2016.09.002
- Rijsenbilt, A., & Commandeur, H. (2013). Narcissus Enters the Courtroom: CEO Narcissism and Fraud. Journal of Business Ethics, 117(2), 413–429. https://doi.org/10.1007/s10551-012-1528-7 DOI: https://doi.org/10.1007/s10551-012-1528-7
- She, Z., Li, Q., London, M., Yang, B., & Yang, B. (2019). Effects of CEO narcissism on decision-making comprehensiveness and speed. Journal of Managerial Psychology, 35(1), 42–55. https://doi.org/10.1108/JMP-01-2019-0042 DOI: https://doi.org/10.1108/JMP-01-2019-0042
- Simonet, D. V., Tett, R. P., Foster, J., Angelback, A. I., & Bartlett, J. M. (2018). Dark-Side Personality Trait Interactions: Amplifying Negative Predictions of Leadership Performance. Journal of Leadership and Organizational Studies, 25(2), 233–250. https://doi.org/10.1177/1548051817727703 DOI: https://doi.org/10.1177/1548051817727703
- Su, K., Li, B., & Ma, C. (2019). Corporate dispersion and tax avoidance. Chinese Management Studies, 13(3), 706–732. https://doi.org/10.1108/CMS-04-2018-0497 DOI: https://doi.org/10.1108/CMS-04-2018-0497
- Traiser, S., & Eighmy, M. A. (2011). Moral Development and Narcissism of Private and Public University Business Students. Journal of Business Ethics, 99(3), 325–334. https://doi.org/10.1007/s10551-011-0809-x DOI: https://doi.org/10.1007/s10551-011-0809-x
- Uppal, N. (2020). CEO narcissism, CEO duality, TMT agreeableness and firm performance. European Business Review, ahead-of-p(ahead-of-print). https://doi.org/10.1108/EBR-06-2019-0121 DOI: https://doi.org/10.1108/EBR-06-2019-0121
- Van Scotter, J. R. (2019). Narcissism in CEO research: a review and replication of the archival approach. In Management Review Quarterly (Issue 0123456789). Springer International Publishing. https://doi.org/10.1007/s11301-019-00178-1 DOI: https://doi.org/10.1007/s11301-019-00178-1
- Young, S. M., Du, F., Dworkis, K. K., & Olsen, K. J. (2016). It’s all about all of us: The rise of narcissism and its implications for management control system research. Journal of Management Accounting Research, 28(1), 39–55. https://doi.org/10.2308/jmar-51024 DOI: https://doi.org/10.2308/jmar-51024
- Yuan, Y., Tian, G., Lu, L. Y., & Yu, Y. (2019). CEO Ability and Corporate Social Responsibility. Journal of Business Ethics, 157(2), 391–411. https://doi.org/10.1007/s10551-017-3622-3 DOI: https://doi.org/10.1007/s10551-017-3622-3
- Zeitoun, H., Nordberg, D., & Homberg, F. (2019). The dark and bright sides of hubris: Conceptual implications for leadership and governance research. Leadership, 15(6), 647–672. https://doi.org/10.1177/1742715019848198 DOI: https://doi.org/10.1177/1742715019848198
- Zhang, L., Ren, S., Chen, X., Li, D., & Yin, D. (2020). CEO Hubris and Firm Pollution: State and Market Contingencies in a Transitional Economy. Journal of Business Ethics, 161(2), 459–478. https://doi.org/10.1007/s10551-018-3987-y DOI: https://doi.org/10.1007/s10551-018-3987-y
- Zolotoy, L., O’Sullivan, D., Martin, G. P., & Veeraraghavan, M. (2019). The Role of Affect in Shaping the Behavioral Consequences of CEO Option Incentives. Journal of Management, 45(7), 2920–2951. https://doi.org/10.1177/0149206318771179 DOI: https://doi.org/10.1177/0149206318771179
References
Abatecola, G., & Cristofaro, M. (2020). Hambrick and Mason’s “Upper Echelons Theoryâ€: evolution and open avenues. Journal of Management History, 26(1), 116–136. https://doi.org/10.1108/JMH-02-2018-0016 DOI: https://doi.org/10.1108/JMH-02-2018-0016
Abatecola, G., Mandarelli, G., & Poggesi, S. (2013). The personality factor: How top management teams make decisions. A literature review. Journal of Management and Governance, 17(4), 1073–1100. https://doi.org/10.1007/s10997-011-9189-y DOI: https://doi.org/10.1007/s10997-011-9189-y
Agnihotri, A., & Bhattacharya, S. (2019). CEO Narcissism and Internationalization by Indian Firms. In Management International Review (Vol. 59, Issue 6). https://doi.org/10.1007/s11575-019-00404-8 DOI: https://doi.org/10.1007/s11575-019-00404-8
Ahn, J. S., Assaf, A. G., Josiassen, A., Baker, M. A., Lee, S., Kock, F., & Tsionas, M. G. (2019). Narcissistic CEOs and corporate social responsibility: Does the role of an outside board of directors matter? International Journal of Hospitality Management, November 2018, 102350. https://doi.org/10.1016/j.ijhm.2019.102350 DOI: https://doi.org/10.1016/j.ijhm.2019.102350
Aktas, N., De Bodt, E., Bollaert, H., & Roll, R. (2016). CEO Narcissism and the Takeover Process: From Private Initiation to Deal Completion. Journal of Financial and Quantitative Analysis, 51(1), 113–137. https://doi.org/10.1017/S0022109016000065 DOI: https://doi.org/10.1017/S0022109016000065
Al-Shammari, M., Rasheed, A., & Al-Shammari, H. A. (2019). CEO narcissism and corporate social responsibility: Does CEO narcissism affect CSR focus? Journal of Business Research, 104(May 2018), 106–117. https://doi.org/10.1016/j.jbusres.2019.07.005 DOI: https://doi.org/10.1016/j.jbusres.2019.07.005
Amernic, J. H., & Craig, R. J. (2010). Accounting as a Facilitator of Extreme Narcissism. Journal of Business Ethics, 96(1), 79–93. https://doi.org/10.1007/s10551-010-0450-0 DOI: https://doi.org/10.1007/s10551-010-0450-0
Brennan, N. M., & Conroy, J. P. (2013). Executive hubris: The case of a bank CEO. Accounting, Auditing & Accountability Journal, 26(2), 172–195. https://doi.org/10.1108/09513571311303701 DOI: https://doi.org/10.1108/09513571311303701
Brown, N. C., Crowley, R. M., & Elliott, W. B. (2020). What Are You Saying? Using topic to Detect Financial Misreporting. Journal of Accounting Research, 58(1), 237–291. https://doi.org/10.1111/1475-679X.12294 DOI: https://doi.org/10.1111/1475-679X.12294
Buchholz, F., Jaeschke, R., Lopatta, K., & Maas, K. (2018). The use of optimistic tone by narcissistic CEOs. Accounting, Auditing and Accountability Journal, 31(2), 531–562. https://doi.org/10.1108/AAAJ-11-2015-2292 DOI: https://doi.org/10.1108/AAAJ-11-2015-2292
Buchholz, F., Lopatta, K., & Maas, K. (2019). The Deliberate Engagement of Narcissistic CEOs in Earnings Management. Journal of Business Ethics, 0123456789. https://doi.org/10.1007/s10551-019-04176-x DOI: https://doi.org/10.1007/s10551-019-04176-x
Capalbo, F., Frino, A., Lim, M. Y., Mollica, V., & Palumbo, R. (2018). The Impact of CEO Narcissism on Earnings Management. Abacus, 54(2), 210–226. https://doi.org/10.1111/abac.12116 DOI: https://doi.org/10.1111/abac.12116
Carey, A. L., Brucks, M. S., Küfner, A. C. P., Holtzman, N. S., Deters, F. G., Back, M. D., Brent Donnellan, M., Pennebaker, J. W., & Mehl, M. R. (2015). Narcissism and the use of personal pronouns revisited. Journal of Personality and Social Psychology, 109(3), e1–e15. https://doi.org/10.1037/pspp0000029 DOI: https://doi.org/10.1037/pspp0000029
Chen, J., Zhang, Z., & Jia, M. (2019). How CEO narcissism affects corporate social responsibility choice? Asia Pacific Journal of Management. https://doi.org/10.1007/s10490-019-09698-6 DOI: https://doi.org/10.1007/s10490-019-09698-6
Chen, S. (2010). The Role of Ethical Leadership Versus Institutional Constraints: A Simulation Study of Financial Misreporting by CEOs. Journal of Business Ethics, 93(SUPPL. 1), 33–52. https://doi.org/10.1007/s10551-010-0625-8 DOI: https://doi.org/10.1007/s10551-010-0625-8
Chyz, J. A., Gaertner, F. B., Kausar, A., & Watson, L. (2019). Overconfidence and Corporate Tax Policy. Review of Accounting Studies, 24(3), 1114–1145. https://doi.org/10.1007/s11142-019-09494-z DOI: https://doi.org/10.1007/s11142-019-09494-z
Cormier, D., Lapointe-Antunes, P., & Magnan, M. (2016). CEO power and CEO hubris: a prelude to financial misreporting? Management Decision, 54(2), 522–554. https://doi.org/10.1108/MD-04-2015-0122 DOI: https://doi.org/10.1108/MD-04-2015-0122
Cragun, O. R., Olsen, K. J., & Wright, P. M. (2019). Making CEO Narcissism Research Great: A Review and Meta-Analysis of CEO Narcissism. Journal of Management. https://doi.org/10.1177/0149206319892678 DOI: https://doi.org/10.1177/0149206319892678
Finkelstein, S., & Hambrick, D. C. (1990). Top-Management-Team Tenure and Organizational Outcomes : The Moderating Role of Managerial Discretion Author ( s ): Sydney Finkelstein and Donald C . Hambrick Source : Administrative Science Quarterly , Vol . 35 , No . 3 ( Sep ., 1990 ), pp . 484-503 Publ. Administrative Science Quarterly, 35(3), 484–503. https://doi.org/10.2307/2393314 DOI: https://doi.org/10.2307/2393314
Fung, H. G., Qiao, P., Yau, J., & Zeng, Y. (2020). Leader narcissism and outward foreign direct investment: Evidence from Chinese firms. International Business Review, 29(1), 101632. https://doi.org/10.1016/j.ibusrev.2019.101632 DOI: https://doi.org/10.1016/j.ibusrev.2019.101632
Ghafoor, A., Zainudin, R., & Mahdzan, N. S. (2019). Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia. Journal of Business Ethics, 160(2), 587–608. https://doi.org/10.1007/s10551-018-3877-3 DOI: https://doi.org/10.1007/s10551-018-3877-3
Grijalva, E., Harms, P. D., Newman, D. A., Gaddis, B. H., & Fraley, R. C. (2015). Narcissism and Leadership: A Meta-Analytic Review of Linear and Nonlinear Relationships. Personnel Psychology, 68(1), 1–47. https://doi.org/10.1111/peps.12072 DOI: https://doi.org/10.1111/peps.12072
Gupta Abhinav, Briscoe Forrest, H. D. (2018). ournal of Business Ethics. Academy of Management Journal, 61(5), 1848–1868. https://doi.org/10.5465/amj.2016.1155 DOI: https://doi.org/10.5465/amj.2016.1155
Gupta, A., Nadkarni, S., & Mariam, M. (2019). Dispositional Sources of Managerial Discretion: CEO Ideology, CEO Personality, and Firm Strategies. Administrative Science Quarterly, 64(4), 855–893. https://doi.org/10.1177/0001839218793128 DOI: https://doi.org/10.1177/0001839218793128
Ham, C., Seybert, N., & Wang, S. (2018). Narcissism is a bad sign: CEO signature size, investment, and performance. Review of Accounting Studies, 23(1), 234–264. https://doi.org/10.1007/s11142-017-9427-x DOI: https://doi.org/10.1007/s11142-017-9427-x
Harrison, J. S., Thurgood, G. R., Boivie, S., & Pfarrer, M. D. (2019). Measuring CEO personality: Developing, validating, and testing a linguistic tool. Strategic Management Journal, 40(8). https://doi.org/10.1002/smj.3023 DOI: https://doi.org/10.1002/smj.3023
Hesarzadeh, R., & Bazrafshan, A. (2019). CEO ability and regulatory review risk. Managerial Auditing Journal, 34(5), 571–601. https://doi.org/10.1108/MAJ-08-2018-1958 DOI: https://doi.org/10.1108/MAJ-08-2018-1958
Ingersoll, A. R., Glass, C., Cook, A., & Olsen, K. J. (2019). Power, Status and Expectations: How Narcissism Manifests Among Women CEOs. Journal of Business Ethics, 158(4), 893–907. https://doi.org/10.1007/s10551-017-3730-0
Ingersoll, A. R., Glass, C., Cook, A., & Joseph, K. (2019). Power , Status and Expectations : How Narcissism Manifests Among Women CEOs. Journal of Business Ethics, 158(4), 893–907. https://doi.org/10.1007/s10551-017-3730-0 DOI: https://doi.org/10.1007/s10551-017-3730-0
Johnson, E. N., Kidwell, L. A., Lowe, D. J., & Reckers, P. M. J. (2019). Who Follows the Unethical Leader? The Association Between Followers’ Personal Characteristics and Intentions to Comply in Committing Organizational Fraud. Journal of Business Ethics, 154(1), 181–193. https://doi.org/10.1007/s10551-017-3457-y DOI: https://doi.org/10.1007/s10551-017-3457-y
Judd, J. S., Olsen, K. J., & Stekelberg, J. (2017). How do auditors respond to CEO narcissism? Evidence from external audit fees. Accounting Horizons, 31(4), 33–52. https://doi.org/10.2308/acch-51810 DOI: https://doi.org/10.2308/acch-51810
Kim, B., Lee, S., & Kang, K. H. (2018). The moderating role of CEO narcissism on the relationship between uncertainty avoidance and CSR. Tourism Management, 67, 203–213. https://doi.org/10.1016/j.tourman.2018.01.018 DOI: https://doi.org/10.1016/j.tourman.2018.01.018
Lin, F., Lin, S. W., & Fang, W. C. (2019). How CEO narcissism affects earnings management behaviors. North American Journal of Economics and Finance, 51(October 2019), 101080. https://doi.org/10.1016/j.najef.2019.101080 DOI: https://doi.org/10.1016/j.najef.2019.101080
Luo, Y., & Zhou, L. (2019). Tone of earnings announcements in sin industries. Asian Review of Accounting, 27(2), 228–246. https://doi.org/10.1108/ARA-07-2018-0138 DOI: https://doi.org/10.1108/ARA-07-2018-0138
Marquez-Illescas, G., Zebedee, A. A., & Zhou, L. (2019). Hear Me Write: Does CEO Narcissism Affect Disclosure? Journal of Business Ethics, 159(2), 401–417. https://doi.org/10.1007/s10551-018-3796-3 DOI: https://doi.org/10.1007/s10551-018-3796-3
Merkl-Davies, D. M., & Brennan, N. M. (2017). A theoretical framework of external accounting communication: Research perspectives, traditions, and theories. Accounting, Auditing and Accountability Journal, 30(2), 433–469. https://doi.org/10.1108/AAAJ-04-2015-2039 DOI: https://doi.org/10.1108/AAAJ-04-2015-2039
Nadkarni, S., & Herrmann, P. (2010). CEO personality, strategic flexibility, and firm performance: The case of the Indian business process outsourcing industry. Academy of Management Journal, 53(5), 1050–1073. https://doi.org/10.5465/amj.2010.54533196 DOI: https://doi.org/10.5465/amj.2010.54533196
Palmer, J. C., Holmes, R. M., & Perrewé, P. L. (2020). The Cascading Effects of CEO Dark Triad Personality on Subordinate Behavior and Firm Performance: A Multilevel Theoretical Model. Group and Organization Management, February. https://doi.org/10.1177/1059601120905728 DOI: https://doi.org/10.1177/1059601120905728
Patelli, L., & Pedrini, M. (2015). Is Tone at the Top Associated with Financial Reporting Aggressiveness? Journal of Business Ethics, 126(1), 3–19. https://doi.org/10.1007/s10551-013-1994-6 DOI: https://doi.org/10.1007/s10551-013-1994-6
Petit, V., & Bollaert, H. (2012). Flying Too Close to the Sun? Hubris Among CEOs and How to Prevent it. Journal of Business Ethics, 108(3), 265–283. https://doi.org/10.1007/s10551-011-1097-1 DOI: https://doi.org/10.1007/s10551-011-1097-1
Plöckinger, M., Aschauer, E., Hiebl, M. R. W., & Rohatschek, R. (2016). The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory. Journal of Accounting Literature, 37, 55–75. https://doi.org/10.1016/j.acclit.2016.09.002 DOI: https://doi.org/10.1016/j.acclit.2016.09.002
Rijsenbilt, A., & Commandeur, H. (2013). Narcissus Enters the Courtroom: CEO Narcissism and Fraud. Journal of Business Ethics, 117(2), 413–429. https://doi.org/10.1007/s10551-012-1528-7 DOI: https://doi.org/10.1007/s10551-012-1528-7
She, Z., Li, Q., London, M., Yang, B., & Yang, B. (2019). Effects of CEO narcissism on decision-making comprehensiveness and speed. Journal of Managerial Psychology, 35(1), 42–55. https://doi.org/10.1108/JMP-01-2019-0042 DOI: https://doi.org/10.1108/JMP-01-2019-0042
Simonet, D. V., Tett, R. P., Foster, J., Angelback, A. I., & Bartlett, J. M. (2018). Dark-Side Personality Trait Interactions: Amplifying Negative Predictions of Leadership Performance. Journal of Leadership and Organizational Studies, 25(2), 233–250. https://doi.org/10.1177/1548051817727703 DOI: https://doi.org/10.1177/1548051817727703
Su, K., Li, B., & Ma, C. (2019). Corporate dispersion and tax avoidance. Chinese Management Studies, 13(3), 706–732. https://doi.org/10.1108/CMS-04-2018-0497 DOI: https://doi.org/10.1108/CMS-04-2018-0497
Traiser, S., & Eighmy, M. A. (2011). Moral Development and Narcissism of Private and Public University Business Students. Journal of Business Ethics, 99(3), 325–334. https://doi.org/10.1007/s10551-011-0809-x DOI: https://doi.org/10.1007/s10551-011-0809-x
Uppal, N. (2020). CEO narcissism, CEO duality, TMT agreeableness and firm performance. European Business Review, ahead-of-p(ahead-of-print). https://doi.org/10.1108/EBR-06-2019-0121 DOI: https://doi.org/10.1108/EBR-06-2019-0121
Van Scotter, J. R. (2019). Narcissism in CEO research: a review and replication of the archival approach. In Management Review Quarterly (Issue 0123456789). Springer International Publishing. https://doi.org/10.1007/s11301-019-00178-1 DOI: https://doi.org/10.1007/s11301-019-00178-1
Young, S. M., Du, F., Dworkis, K. K., & Olsen, K. J. (2016). It’s all about all of us: The rise of narcissism and its implications for management control system research. Journal of Management Accounting Research, 28(1), 39–55. https://doi.org/10.2308/jmar-51024 DOI: https://doi.org/10.2308/jmar-51024
Yuan, Y., Tian, G., Lu, L. Y., & Yu, Y. (2019). CEO Ability and Corporate Social Responsibility. Journal of Business Ethics, 157(2), 391–411. https://doi.org/10.1007/s10551-017-3622-3 DOI: https://doi.org/10.1007/s10551-017-3622-3
Zeitoun, H., Nordberg, D., & Homberg, F. (2019). The dark and bright sides of hubris: Conceptual implications for leadership and governance research. Leadership, 15(6), 647–672. https://doi.org/10.1177/1742715019848198 DOI: https://doi.org/10.1177/1742715019848198
Zhang, L., Ren, S., Chen, X., Li, D., & Yin, D. (2020). CEO Hubris and Firm Pollution: State and Market Contingencies in a Transitional Economy. Journal of Business Ethics, 161(2), 459–478. https://doi.org/10.1007/s10551-018-3987-y DOI: https://doi.org/10.1007/s10551-018-3987-y
Zolotoy, L., O’Sullivan, D., Martin, G. P., & Veeraraghavan, M. (2019). The Role of Affect in Shaping the Behavioral Consequences of CEO Option Incentives. Journal of Management, 45(7), 2920–2951. https://doi.org/10.1177/0149206318771179 DOI: https://doi.org/10.1177/0149206318771179