The role of CEO narcissism in choosing a female auditors
Independent auditors play a significant role in crediting financial statements. Choosing an independent auditor is the most important decision of shareholders to credit financial statements. Various factors affect the choice of the auditor, among these factors we can mention the psychological characteristics of the client's management, such as the CEO's narcissism. Also, considering the important role of women in the auditing profession and the role of men's narcissism in misogyny and patriarchal beliefs, the purpose of this study was to investigate the role of the CEO's narcissism in choosing a female auditor. The current research is of an applied type and has been carried out with a descriptive-correlation approach and the necessary data has been analyzed using the statistical population including 134 listed firms in Tehran Stock Exchange for the time period of 2018 to 2019 by multivariate binary logistic regression method. The results of the research showed that the narcissism of the CEO has a negative and significant relationship with the selection of a female auditor. Also, the loss report has a negative and significant relationship and the percentage of shares owned by the major shareholder has a positive and significant relationship with the probability of choosing a female auditor. Since female auditors have more accuracy and audit quality compared to male auditors. Therefore, it can be said that the CEO's narcissism can be a measure to reduce the quality of financial reporting and audit quality.
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