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Presenting an external auditor's narcissism model with a mixed method approach
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Maesumeh Pashazadeh Kahaq   , Mehdi Alinezhad Sarokolaei * , Ahmad Mohammadi , Younes Badavar Nahandi |
| Assistant Professor of Accounting Department, Tabriz Branch, Islamic Azad University, Tabriz, Iran. Email: mehdi.alinezhad.iaut@gmail.com |
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Abstract: (195 Views) |
| Narcissism is one of the behavioral characteristics of humans. The main goal is to presenting an external auditor's narcissism model based on paradigm of pragmatism and explorative mixed method research. In the qualitative stage, the strategy of grounded theory has been used. At this stage, data was collected by conducting in-depth semi-structured interviews with 14 accounting, auditing and psychology experts who were selected by theoretical sampling. According to Strauss and Corbin's (1998) systematic grounded theory approach, the collected data were analyzed during several stages of coding with MAXQDA2020 software and in the framework of the paradigmatic model, a comprehensive model of auditor narcissism was presented, which includes 3 categories of pivotal phenomenon, 3 categories of causal conditions, 3 categories of strategies, 2 categories of background conditions, 2 categories of interfering conditions and 2 categories of consequences related to the pivotal phenomenon. In the quantitative stage, the statistical population of this research is the members of the Iranian Association of Certified Public Accountants (IACPA). The statistical sample includes 332 people and related to the year 2024, who were selected by simple random sampling. Research data was collected using a questionnaire prepared based on the findings of qualitative stage. Data analysis was done using structural equation modeling and SPSS24 and SmartPLS3 software. The research findings show that the causal conditions (gender, family, empathy and institution characteristics) affect the auditor's narcissism, the auditor's narcissism, as well as training and treatment on strategies (professional ethics, professional behavior, moral courage) and strategies on the outcome (competition in audit market and audit quality) have a significant and positive impact. |
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| Keywords: External auditor narcissism, Auditor performance, Audit quality, mixed method approach. |
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Full-Text [PDF 1534 kb]
(118 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2024/07/24 | Accepted: 2024/10/11 | Published: 2025/02/28
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