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- W3132382017 startingPage "106826" @default.
- W3132382017 abstract "Global capital markets rely heavily on independent and skeptical auditors as gatekeepers to provide assurance that corporate financial reports are free of material fraud. The rise of narcissism among the ranks of both client and audit professionals challenge this gatekeeper function. In addition, auditor moral disengagement may undermine auditor skepticism, further eroding public confidence in the integrity of financial reporting and the audit process. We conduct a quasi-experiment with 118 auditors from three international audit firms. In a simulated interview with a client CFO, we examine whether auditors underestimate risks of fraudulent financial statements due to the interactive effects of (1) client narcissism (manipulated verbally and nonverbally) and (2) auditor narcissism. We also examine the influence of auditor moral disengagement on client risk assessments. Results indicate that CFO verbal and nonverbal narcissism significantly influenced auditors’ assessment of management-related client risk. Moreover, auditor narcissism was found to interactively influence client risk inferences such that auditors higher in narcissism exhibited narcissistic tolerance (lower risk assessments) when the hypothetical CFO displayed high verbal narcissism. Auditor moral disengagement was negatively associated with client risk assessments. We discuss the implication of these findings on future audit judgment research, audit firm policy and training on maintaining auditor skepticism, and the audit oversight role of standard-setters." @default.
- W3132382017 created "2021-03-01" @default.
- W3132382017 creator A5034594311 @default.
- W3132382017 creator A5065400041 @default.
- W3132382017 creator A5079851953 @default.
- W3132382017 date "2021-07-01" @default.
- W3132382017 modified "2023-09-26" @default.
- W3132382017 title "The influence of auditor narcissism and moral disengagement on risk assessments of a narcissistic client CFO" @default.
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