Audit committee power and audit seeking: The moderating role of CEO narcissism
Subject Areas : Commercial Management
Zinat keramati moez
1
(Khomein Azad University)
Keywords: CEO Narcissism, Keywords: audit committee, audit search,
Abstract :
AbstractThe purpose of this research is to investigate the relationship between audit committee power and audit seeking: the moderating role of CEO narcissism. The present research method is classified as descriptive research in terms of its nature, and in terms of method, it is considered as correlational research. In this research, the library method was used to collect data and information. In the data section, the research was done by collecting the data of the sample companies by referring to the financial statements, explanatory notes and the stock exchange monthly. For this purpose, the statistical population of the research includes the companies accepted in the Tehran Stock Exchange during the years 2018-2019 (8 years) that meet the conditions of the company. According to the limitations defined in the research, 94 eligible companies and 752 companies were collected to test the hypotheses; Multivariate regression has been used to confirm and reject research hypotheses (Eviuse software). The result of the research hypothesis test showed that there is an inverse and significant relationship between the power of the audit committee and the audit search; But there is no relationship between audit committee power and audit seeking with the moderating role of CEO narcissism.Keywords: audit committee, audit search, CEO narcissism
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