There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect

Tomomi Takada, David Lau*, Jeffrey R. Casterella, Norman Wong

*この研究の対応する著者

研究成果: Article査読

抄録

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.

本文言語English
ページ(範囲)751-768
ページ数18
ジャーナルInternational Journal of Auditing
25
3
DOI
出版ステータスPublished - 2021 11月

ASJC Scopus subject areas

  • 会計
  • 経済学、計量経済学および金融学(全般)

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