Management Narcissism and Audit Fees

Document Type : Research Paper

Authors

1 Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran

2 MSc., Department of Accounting, Qom University, Qom, Iran.

Abstract

The purpose of this study is to investigate the effect of managers' narcissism on auditing fees. For this purpose, data related to 90 firms listed in Tehran Stock Exchange for a ten years’ period from 2011 to 2020 is extracted and used using Eviews 8 statistical software. The present study is descriptive and analytical in terms of purpose; quantitative in terms of the type of research process; inductive in terms of logic; and applied in terms of research result. 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.

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Main Subjects


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