Auditors Narcissism: Comparative comparison between public and private sector

Document Type : Research Paper

Authors

1 Ph.D Candidate, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran

2 Faculty of Management and Accounting, Islamic Azad University, Karaj and Visiting Professor at Islamic Azad University, Science and Research Branch,Tehran, Iran

3 3. Professor, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran

4 Associate Professor and Faculty of Management and Economic, Islamic Azad University, Science and Research Branch,Tehran, Iran

Abstract

Subject and Purpose of the Article: The purpose of this research is to examine the characteristics of narcissism among audit partners in the public and private sectors of the auditing profession in Iran.
Research Method: According to its nature, the present research is an applied research. The statistical population of this research includes the managers and audit partners working in the audit organization and institutions of the Certified Public Accountants Society of Iran. The number of them in this study was 379. The hypothesis test is based on the method of comparing the average of two independent samples using the t test.
Research Findings: The average narcissism of public sector auditors is higher than the private sector, and the narcissism of male and female public sector auditors is higher than that of male and female private sector auditors, respectively. Men are more narcissistic compared to women.
Conclusion, Originality and its Contribution to the Knowledge: The results of this research can provide useful information to the policy makers of the auditing profession and inform the legislators of the auditing profession about the impact of the environment on the personality and judgment of auditors, as a result of this knowledge, it can lead to the formulation of new guidelines to monitor performance of auditors

Keywords

Main Subjects

References

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Governmental Accounting
Volume 10, Issue 1
January 2024
Pages 193-206

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History

  • Receive Date: 23 May 2023
  • Revise Date: 16 December 2023
  • Accept Date: 25 December 2023

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