Management Narcissism and Audit Fees

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 d...

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Main Authors: Gholamreza Soleymaniamiri, mahmood hasanzade kuchu, ملیحه حبیب زاده
Format: Article
Language:fas
Published: Alzahra University 2022-07-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:https://jera.alzahra.ac.ir/article_6363_8744f126c229aa79a3ec6da5e0c13670.pdf
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author Gholamreza Soleymaniamiri
mahmood hasanzade kuchu
ملیحه حبیب زاده
author_facet Gholamreza Soleymaniamiri
mahmood hasanzade kuchu
ملیحه حبیب زاده
author_sort Gholamreza Soleymaniamiri
collection DOAJ
description 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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spelling doaj.art-0e83a4fa84294e75916acf1269e302672023-01-11T06:12:44ZfasAlzahra Universityپژوهش‌های تجربی حسابداری2251-85092538-15202022-07-01122476410.22051/jera.2022.34836.27996363Management Narcissism and Audit FeesGholamreza Soleymaniamiri0mahmood hasanzade kuchu1ملیحه حبیب زاده2Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, IranMSc., Department of Accounting, Qom University, Qom, Iran.دانشجوی دکتری، گروه حسابداری، دانشگاه الزهرا، تهران. ایرانThe 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.https://jera.alzahra.ac.ir/article_6363_8744f126c229aa79a3ec6da5e0c13670.pdfinternal audit organizational silencestructural factorsmanagerial factorsindividual factors
spellingShingle Gholamreza Soleymaniamiri
mahmood hasanzade kuchu
ملیحه حبیب زاده
Management Narcissism and Audit Fees
پژوهش‌های تجربی حسابداری
internal audit organizational silence
structural factors
managerial factors
individual factors
title Management Narcissism and Audit Fees
title_full Management Narcissism and Audit Fees
title_fullStr Management Narcissism and Audit Fees
title_full_unstemmed Management Narcissism and Audit Fees
title_short Management Narcissism and Audit Fees
title_sort management narcissism and audit fees
topic internal audit organizational silence
structural factors
managerial factors
individual factors
url https://jera.alzahra.ac.ir/article_6363_8744f126c229aa79a3ec6da5e0c13670.pdf
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