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  • 标题:Narcissism in Iranian auditing profession ,
  • 本地全文:下载
  • 作者:Bahman Banimahd ; Zahra Dianati Dilami ; Mahsa Javanmard
  • 期刊名称:Management Science Letters
  • 印刷版ISSN:1923-9335
  • 电子版ISSN:1923-9343
  • 出版年度:2013
  • 卷号:3
  • 期号:5
  • 页码:1421-1426
  • DOI:10.5267/j.msl.2013.04.006
  • 出版社:Growing Science
  • 摘要:This study investigates the level of Narcissism among 185 Iranian auditors groups and narcissism has been used to describe people behavior in people groups. The present study uses a questionnaire to measure Narcissism and to examine the hypotheses of the paper analysis of variance and T-test are used. The results of testing hypotheses show that the level of narcissism was significantly different in auditors groups in private sector. However, in public sector, the difference between narcissistic personality in auditors’ groups is not significant. Results of the study also indicated that, in private sector, narcissistic personality in young generation of auditors was higher than audit old generation. These results confirm previous studies on narcissism indicating that narcissistic behavior was high among young generation. We suggest the Iranian association of certified public accountants (IACPA) to review the ethical training needs for auditors. In addition, audit firms can provide a system to increase interaction among old generations of auditors with young generation of auditors.

  • 关键词:Narcissism; Audit market competition and Auditor
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