Validation a conceptual model of auditor narcissism: Structural equations modeling approach

Subject Areas : Journal of Capital Market Analysis

Mehdi Alinezhad Sarokolaei ¹ , Maesumeh Pashazadeh Kahaq ² , Ahmad Mohammadi ³ , Younes Badavar Nahandi ⁴

1 - Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran.
2 - Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran.
3 - Accounting department of Islamic Azad University, Tabriz branch
4 - Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran.

Received: 2024-05-25 Accepted : 2024-09-06 Published : 2024-12-19

Keywords: Narcissism, Auditor Narcissism, Model Validation, Structural Equations,

Abstract :

Narcissism is one of the auditor's behavioral characteristics. It is a complex concept that may affect auditor independence and competence in multiple ways. The main goal of this research is to validate the conceptual model of auditor narcissism in the auditing work environment. This research is applied in terms of purpose and descriptive/survey in terms of nature and method. The statistical population of this research is the members of the Iranian Association of Certified Public Accountants (IACPA). The statistical sample includes 332 people and related to the year 2024, who were selected by simple random sampling. Research data was collected using a questionnaire prepared based on the findings of qualitative research Pashazadeh Kahaq et al (2023). Data analysis was done using structural equation modeling and SPSS24 and SmartPLS3 software. The research findings show that the causal conditions (gender, family, empathy and institution characteristics) affect the auditor's narcissism, the auditor's narcissism, as well as training and treatment on strategies (professional ethics, professional behavior, moral courage) and strategies on the outcome (competition in audit market and audit quality) have a significant and positive impact.

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