@article{c22f260c0d194fdf99a0bc0906140407,
title = "There is no {\textquoteleft}I{\textquoteright} in team: An analysis of audit partner narcissism from the team aspect",
abstract = "We investigate the relation between the degree of audit partner narcissism and income-increasing earnings management of client firms at both the individual and team levels of analysis in Japan. With the use of the size of audit partner signatures as a proxy for the degree of narcissism, we find that audit partner narcissism is negatively related to income-increasing earnings management. Our team level of analysis shows that audit team partner narcissism is also negatively related to income-increasing earnings management. When an audit engagement team has more than one narcissistic partner, we establish that narcissism is only effective in constraining income-increasing earnings management if the lead partner in the team is narcissistic. Furthermore, our team level of analysis shows that the size of the engagement team has a moderating effect on lead partner narcissism, suggesting that narcissistic leaders tend to behave differently in larger teams.",
keywords = "audit engagement team, audit judgment, audit partner, audit quality, earnings management, narcissism",
author = "Tomomi Takada and David Lau and Casterella, {Jeffrey R.} and Norman Wong",
note = "Funding Information: We are grateful to comments and feedback of Robyn Moroney (the editor), two anonymous referees, and Gregory Trompeter. We also appreciate comments received from participants at the American Accounting Association (AAA) Annual Meeting, where this paper was presented by Tomomi Takada in 2018. David Lau and Tomomi Takada have received research grants from Japan Society for the Promotion of Science (JSPS KAKENHI Grant Numbers JP19K13866 and JP17H04783) and the Grant Program for Promotion of International Joint Research provided by the International Office, Waseda University. Funding Information: We are grateful to comments and feedback of Robyn Moroney (the editor), two anonymous referees, and Gregory Trompeter. We also appreciate comments received from participants at the American Accounting Association (AAA) Annual Meeting, where this paper was presented by Tomomi Takada in 2018. David Lau and Tomomi Takada have received research grants from Japan Society for the Promotion of Science (JSPS KAKENHI Grant Numbers JP19K13866 and JP17H04783) and the Grant Program for Promotion of International Joint Research provided by the International Office, Waseda University. Publisher Copyright: {\textcopyright} 2021 John Wiley & Sons Ltd",
year = "2021",
month = nov,
doi = "10.1111/ijau.12247",
language = "English",
volume = "25",
pages = "751--768",
journal = "International Journal of Auditing",
issn = "1090-6738",
publisher = "John Wiley and Sons Ltd",
number = "3",
}