CEO's name uniqueness and audit fee
Borrowed from the relevant research on the impact of name uniqueness on one's personality, our study extends the research perspective to its impact on external auditors. Using the data of Chinese listed firms in 2009-2019, we find a significantly positive relationship between CEOs' name un...
Ausführliche Beschreibung
Autor*in: |
Song, Yanheng [verfasserIn] Xian, Rui [verfasserIn] Yang, Dan [verfasserIn] |
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Format: |
E-Artikel |
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Sprache: |
Englisch |
Erschienen: |
2022 |
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Rechteinformationen: |
Open Access Namensnennung 4.0 International ; CC BY 4.0 |
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Schlagwörter: |
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Übergeordnetes Werk: |
Enthalten in: China journal of accounting studies - London [u.a.] : Routledge, Taylor & Francis Group, 2013, 10(2022), 4, Seite 459-480 |
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Übergeordnetes Werk: |
volume:10 ; year:2022 ; number:4 ; pages:459-480 |
Links: |
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DOI / URN: |
10.1080/21697213.2022.2143681 |
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Katalog-ID: |
1834612624 |
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10.1080/21697213.2022.2143681 doi (DE-627)1834612624 (DE-599)KXP1834612624 DE-627 ger DE-627 rda eng Song, Yanheng verfasserin (DE-588)1072168669 (DE-627)82699833X (DE-576)433667613 aut CEO's name uniqueness and audit fee Yanheng Song, Rui Xian and Dan Yang 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 Borrowed from the relevant research on the impact of name uniqueness on one's personality, our study extends the research perspective to its impact on external auditors. Using the data of Chinese listed firms in 2009-2019, we find a significantly positive relationship between CEOs' name uniqueness and audit fees. Further study shows that this influence could be explained by its impact on CEOs' personality traits, resulting in strategic deviance or increased audit effort, rather than its impact on auditors' first impression. The impact of CEOs' name uniqueness on audit fees is more pronounced when CEOs' characteristics are more susceptible to their name uniqueness, when companies are more likely to attract auditors' attention, or when auditors are more likely to be affected by their uniqueness. This paper extends the impact of CEOs' personality traits on audit fees, and expands the understanding of CEOs and audit decision-making. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ Name uniqueness (dpeaa)DE-206 personality uniqueness (dpeaa)DE-206 strategic deviance (dpeaa)DE-206 audit fees (dpeaa)DE-206 Xian, Rui verfasserin (DE-588)1282092979 (DE-627)1837695113 aut Yang, Dan verfasserin (DE-588)1280831642 (DE-627)1834605954 aut Enthalten in China journal of accounting studies London [u.a.] : Routledge, Taylor & Francis Group, 2013 10(2022), 4, Seite 459-480 Online-Ressource (DE-627)745619843 (DE-600)2714809-9 (DE-576)382037499 2169-7213 nnns volume:10 year:2022 number:4 pages:459-480 https://www.tandfonline.com/doi/pdf/10.1080/21697213.2022.2143681?needAccess=true Verlag kostenfrei https://doi.org/10.1080/21697213.2022.2143681 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 10 2022 4 459-480 26 01 0206 4271202886 x1z 13-02-23 2403 01 DE-LFER 4292998353 00 --%%-- --%%-- n --%%-- l01 19-03-23 2403 01 DE-LFER https://doi.org/10.1080/21697213.2022.2143681 |
spelling |
10.1080/21697213.2022.2143681 doi (DE-627)1834612624 (DE-599)KXP1834612624 DE-627 ger DE-627 rda eng Song, Yanheng verfasserin (DE-588)1072168669 (DE-627)82699833X (DE-576)433667613 aut CEO's name uniqueness and audit fee Yanheng Song, Rui Xian and Dan Yang 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 Borrowed from the relevant research on the impact of name uniqueness on one's personality, our study extends the research perspective to its impact on external auditors. Using the data of Chinese listed firms in 2009-2019, we find a significantly positive relationship between CEOs' name uniqueness and audit fees. Further study shows that this influence could be explained by its impact on CEOs' personality traits, resulting in strategic deviance or increased audit effort, rather than its impact on auditors' first impression. The impact of CEOs' name uniqueness on audit fees is more pronounced when CEOs' characteristics are more susceptible to their name uniqueness, when companies are more likely to attract auditors' attention, or when auditors are more likely to be affected by their uniqueness. This paper extends the impact of CEOs' personality traits on audit fees, and expands the understanding of CEOs and audit decision-making. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ Name uniqueness (dpeaa)DE-206 personality uniqueness (dpeaa)DE-206 strategic deviance (dpeaa)DE-206 audit fees (dpeaa)DE-206 Xian, Rui verfasserin (DE-588)1282092979 (DE-627)1837695113 aut Yang, Dan verfasserin (DE-588)1280831642 (DE-627)1834605954 aut Enthalten in China journal of accounting studies London [u.a.] : Routledge, Taylor & Francis Group, 2013 10(2022), 4, Seite 459-480 Online-Ressource (DE-627)745619843 (DE-600)2714809-9 (DE-576)382037499 2169-7213 nnns volume:10 year:2022 number:4 pages:459-480 https://www.tandfonline.com/doi/pdf/10.1080/21697213.2022.2143681?needAccess=true Verlag kostenfrei https://doi.org/10.1080/21697213.2022.2143681 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 10 2022 4 459-480 26 01 0206 4271202886 x1z 13-02-23 2403 01 DE-LFER 4292998353 00 --%%-- --%%-- n --%%-- l01 19-03-23 2403 01 DE-LFER https://doi.org/10.1080/21697213.2022.2143681 |
allfields_unstemmed |
10.1080/21697213.2022.2143681 doi (DE-627)1834612624 (DE-599)KXP1834612624 DE-627 ger DE-627 rda eng Song, Yanheng verfasserin (DE-588)1072168669 (DE-627)82699833X (DE-576)433667613 aut CEO's name uniqueness and audit fee Yanheng Song, Rui Xian and Dan Yang 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 Borrowed from the relevant research on the impact of name uniqueness on one's personality, our study extends the research perspective to its impact on external auditors. Using the data of Chinese listed firms in 2009-2019, we find a significantly positive relationship between CEOs' name uniqueness and audit fees. Further study shows that this influence could be explained by its impact on CEOs' personality traits, resulting in strategic deviance or increased audit effort, rather than its impact on auditors' first impression. The impact of CEOs' name uniqueness on audit fees is more pronounced when CEOs' characteristics are more susceptible to their name uniqueness, when companies are more likely to attract auditors' attention, or when auditors are more likely to be affected by their uniqueness. This paper extends the impact of CEOs' personality traits on audit fees, and expands the understanding of CEOs and audit decision-making. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ Name uniqueness (dpeaa)DE-206 personality uniqueness (dpeaa)DE-206 strategic deviance (dpeaa)DE-206 audit fees (dpeaa)DE-206 Xian, Rui verfasserin (DE-588)1282092979 (DE-627)1837695113 aut Yang, Dan verfasserin (DE-588)1280831642 (DE-627)1834605954 aut Enthalten in China journal of accounting studies London [u.a.] : Routledge, Taylor & Francis Group, 2013 10(2022), 4, Seite 459-480 Online-Ressource (DE-627)745619843 (DE-600)2714809-9 (DE-576)382037499 2169-7213 nnns volume:10 year:2022 number:4 pages:459-480 https://www.tandfonline.com/doi/pdf/10.1080/21697213.2022.2143681?needAccess=true Verlag kostenfrei https://doi.org/10.1080/21697213.2022.2143681 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 10 2022 4 459-480 26 01 0206 4271202886 x1z 13-02-23 2403 01 DE-LFER 4292998353 00 --%%-- --%%-- n --%%-- l01 19-03-23 2403 01 DE-LFER https://doi.org/10.1080/21697213.2022.2143681 |
allfieldsGer |
10.1080/21697213.2022.2143681 doi (DE-627)1834612624 (DE-599)KXP1834612624 DE-627 ger DE-627 rda eng Song, Yanheng verfasserin (DE-588)1072168669 (DE-627)82699833X (DE-576)433667613 aut CEO's name uniqueness and audit fee Yanheng Song, Rui Xian and Dan Yang 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 Borrowed from the relevant research on the impact of name uniqueness on one's personality, our study extends the research perspective to its impact on external auditors. Using the data of Chinese listed firms in 2009-2019, we find a significantly positive relationship between CEOs' name uniqueness and audit fees. Further study shows that this influence could be explained by its impact on CEOs' personality traits, resulting in strategic deviance or increased audit effort, rather than its impact on auditors' first impression. The impact of CEOs' name uniqueness on audit fees is more pronounced when CEOs' characteristics are more susceptible to their name uniqueness, when companies are more likely to attract auditors' attention, or when auditors are more likely to be affected by their uniqueness. This paper extends the impact of CEOs' personality traits on audit fees, and expands the understanding of CEOs and audit decision-making. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ Name uniqueness (dpeaa)DE-206 personality uniqueness (dpeaa)DE-206 strategic deviance (dpeaa)DE-206 audit fees (dpeaa)DE-206 Xian, Rui verfasserin (DE-588)1282092979 (DE-627)1837695113 aut Yang, Dan verfasserin (DE-588)1280831642 (DE-627)1834605954 aut Enthalten in China journal of accounting studies London [u.a.] : Routledge, Taylor & Francis Group, 2013 10(2022), 4, Seite 459-480 Online-Ressource (DE-627)745619843 (DE-600)2714809-9 (DE-576)382037499 2169-7213 nnns volume:10 year:2022 number:4 pages:459-480 https://www.tandfonline.com/doi/pdf/10.1080/21697213.2022.2143681?needAccess=true Verlag kostenfrei https://doi.org/10.1080/21697213.2022.2143681 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 10 2022 4 459-480 26 01 0206 4271202886 x1z 13-02-23 2403 01 DE-LFER 4292998353 00 --%%-- --%%-- n --%%-- l01 19-03-23 2403 01 DE-LFER https://doi.org/10.1080/21697213.2022.2143681 |
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CEO's name uniqueness and audit fee |
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Borrowed from the relevant research on the impact of name uniqueness on one's personality, our study extends the research perspective to its impact on external auditors. Using the data of Chinese listed firms in 2009-2019, we find a significantly positive relationship between CEOs' name uniqueness and audit fees. Further study shows that this influence could be explained by its impact on CEOs' personality traits, resulting in strategic deviance or increased audit effort, rather than its impact on auditors' first impression. The impact of CEOs' name uniqueness on audit fees is more pronounced when CEOs' characteristics are more susceptible to their name uniqueness, when companies are more likely to attract auditors' attention, or when auditors are more likely to be affected by their uniqueness. This paper extends the impact of CEOs' personality traits on audit fees, and expands the understanding of CEOs and audit decision-making. |
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Borrowed from the relevant research on the impact of name uniqueness on one's personality, our study extends the research perspective to its impact on external auditors. Using the data of Chinese listed firms in 2009-2019, we find a significantly positive relationship between CEOs' name uniqueness and audit fees. Further study shows that this influence could be explained by its impact on CEOs' personality traits, resulting in strategic deviance or increased audit effort, rather than its impact on auditors' first impression. The impact of CEOs' name uniqueness on audit fees is more pronounced when CEOs' characteristics are more susceptible to their name uniqueness, when companies are more likely to attract auditors' attention, or when auditors are more likely to be affected by their uniqueness. This paper extends the impact of CEOs' personality traits on audit fees, and expands the understanding of CEOs and audit decision-making. |
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Borrowed from the relevant research on the impact of name uniqueness on one's personality, our study extends the research perspective to its impact on external auditors. Using the data of Chinese listed firms in 2009-2019, we find a significantly positive relationship between CEOs' name uniqueness and audit fees. Further study shows that this influence could be explained by its impact on CEOs' personality traits, resulting in strategic deviance or increased audit effort, rather than its impact on auditors' first impression. The impact of CEOs' name uniqueness on audit fees is more pronounced when CEOs' characteristics are more susceptible to their name uniqueness, when companies are more likely to attract auditors' attention, or when auditors are more likely to be affected by their uniqueness. This paper extends the impact of CEOs' personality traits on audit fees, and expands the understanding of CEOs and audit decision-making. |
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