When low-power individuals (e.g., CFOs in the CFO-CEO dyads) ingratiate high-power individuals (e.g., CEOs), the former tend to agree with the latter and would be less willing to play the role of a “devil’s advocate” as opinion conformity is one of the most important ingratiation tactics (Jones, 1965). Therefore, when CEO-CFO LSM is high, CFOs are less likely to challenge CEOs in decision making and thus constructive debates may not occur, which can undermine the quality of firm strategic decisions.