Management Narcissism and Audit Fees1

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

The purpose of this study is to investigate the effect of managers' narcissism on auditing fees. For this purpose, data related to companies listed on the Tehran Stock Exchange for a period of ten years between 1390 to 1399 for 90 companies were extracted and used using Eviews 8 statistical software. The present study is descriptive and analytical in terms of purpose; In terms of the type of research process, quantitative; In terms of logic, it is an inductive research and in terms of research result, it is an applied research. Personality traits (such as the brain and hormones) suggest that individuals' behavior depends on their origins and personality traits. Individuals' personality traits underlie their behaviors. Organizational leadership is one of the topics that has been widely discussed in organizational psychology. Therefore, after statistical analysis, the results of research hypotheses indicate that managers' narcissism has a positive and significant effect on audit fees.

Language:
Persian
Published:
Journal of "Empirical Research in Accounting ", Volume:12 Issue: 2, 2022
Pages:
47 to 64
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