The role of Auditors Narcissism on Acceptable Opinion Auditors
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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Various factors affect the auditor's professional judgment and decision-making. One of these factors is the auditor's narcissism. Given to role of auditor's judgment and decision-making in audit quality and the impact of auditors' psychological characteristics on their judgment, the purpose of this research is to investigate the role of auditor's narcissism on unqualified audit opinion. The current research is of applied type and has been carried out with a descriptive-correlation methodology and the research data has been collected using the statistical population including 134 companies listed to the Tehran Stock Exchange for the period of 2009 to 2019.We use multivariable binary logistic regression for data statistical analysis The results of this study show that the auditor's narcissism has a positive and significant relationship with the unqualified audit opinion. Also, the type of auditor and the percentage of shares owned by the major shareholder have a positive and significant relationship with the probability of issuing an unqualified audit opinion. If we assume that unqualified audit report is due to the acceptance of the amendments imposed by the auditor on client; This shows that the auditor's narcissism has a positive effect on audit quality.
Language:
Persian
Published:
Journal of Professional Auditing Research, Volume:3 Issue: 11, 2023
Pages:
64 to 81
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