Search results

1 – 4 of 4
Article
Publication date: 11 May 2020

Mahdi Salehi, Mahdi Saravani and Safoura Rouhi

This study aims to study the relationship between audit components and collusion in the audit market.

Abstract

Purpose

This study aims to study the relationship between audit components and collusion in the audit market.

Design/methodology/approach

The statistical population of the study includes 130 listed firms on the Tehran Stock Exchange from 2012-2017. The data tested using multivariate regression.

Findings

The findings of the study indicate that there is a positive and significant relationship between Rank A audit firms, competition and audit fees and audit market adaptability. The relationship standard fees and audit market adaptability, however, is negative and significant. Moreover, the results of the study show that there is no significant relationship between opinion shopping, type of audit report, audit market concentration, and agency costs with audit market adaptability.

Originality/value

The current study fills the gap in this area, and the results of the study may give direction to researchers and policy makers.

Article
Publication date: 24 August 2023

Mahdi Salehi and Safoura Rouhi

This study examines whether the auditor's self-esteem and narcissism affect sharing their knowledge with their colleagues and, if practical, increase or decrease knowledge sharing.

304

Abstract

Purpose

This study examines whether the auditor's self-esteem and narcissism affect sharing their knowledge with their colleagues and, if practical, increase or decrease knowledge sharing.

Design/methodology/approach

This study uses a questionnaire to measure the employed variables: self-esteem, narcissism and knowledge-sharing. The study's statistical population includes auditors membered in the Association of Iranian Certified Public Accountants (AICPA), through which the statistical sample is 153 auditors chosen to analyze the collected information. Finally, the survey-based approach is employed to test the association between variables.

Findings

The results showed a positive and significant relationship between the positive dimension of self-esteem and knowledge sharing of auditors. In contrast, the effect of the negative dimension of self-esteem and narcissism on knowledge sharing is negative and significant.

Practical implications

According to the importance of particular personality traits in audit staff and their impact on improving the efficiency and performance of auditors, audit firms are recommended to employ audit staff suitable for their organizational objectives by taking some psychological tests during recruitment.

Originality/value

The findings expand knowledge sharing and create a new perspective in related research since this is among the pioneer studies investigating the impact of personality traits of individual auditors, particularly narcissism and self-esteem, on encouraging them to share knowledge.

Details

Management Decision, vol. 61 no. 10
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 16 November 2020

Mahdi Salehi, Amirhosein Afzal Aghaei Naeini and Safoura Rouhi

The primary purpose is to investigate the relationship between narcissism and managers' overconfidence in listed companies' risk-taking.

Abstract

Purpose

The primary purpose is to investigate the relationship between narcissism and managers' overconfidence in listed companies' risk-taking.

Design/methodology/approach

In this study, two criteria of signature and reward are used to measure manager's narcissism; manager's overconfidence, using multiple regression models and finally to measure companies' risk-taking by using companies' monthly returns. Multiple regression is employed to test the model using a sample of 890 firm-year participation on the Tehran Stock Exchange from 2012 to 2017 with panel data and model with fixed effects.

Findings

The findings indicate that the CEO's narcissism and the board of directors positively and significantly affect corporate risk-taking. Also, managers' overconfidence has a positive and significant relationship with corporate risk-taking.

Originality/value

The results of this study identified other factors affecting companies' risk-taking. This study also contributed to the development of the literature on narcissism, overconfidence and corporate risk-taking.

Details

The TQM Journal, vol. 33 no. 6
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 1 February 2021

Mahdi Salehi, Safoura Rouhi, Mohana Usefi Moghadam and Faezeh Faramarzi

Success in corporate relative performance is one of the factors for the growth and durability of firms. Since the relative performance is a function of managers' decisions and…

Abstract

Purpose

Success in corporate relative performance is one of the factors for the growth and durability of firms. Since the relative performance is a function of managers' decisions and such decisions are under the influence of behavioral and psychological characteristics, this paper aims to assess the managers’ and auditors’ narcissism's effect on the management team's stability relative to corporate performance.

Design/methodology/approach

This paper has used the signature magnitude for examining narcissism and the regression model of Jenter and Kanaan (2015) for assessing relative corporate performance. The logistic regression is used to test the model of the management team's stability, and the multivariate regression is used to test the model of relative corporate performance. Research hypotheses were also examined using a sample of 768 listed year-companies on the Tehran Stock Exchange during 2012–2017 and by employing a panel data approach and fixed effects method.

Findings

The obtained results show a negative and significant relationship between managers' and auditors' narcissism and the management team's stability. The relationship between the narcissism of managers and auditors and relative corporate performance is positive and significant. Moreover, managers' narcissism positively and significantly impacts the relationship between auditors' narcissism and team management stability. A negative and significant relationship is evident between auditors’ narcissism and relative corporate performance.

Originality/value

This study's results can identify the effect of psychological components such as narcissism on people's performance by directing and influencing their decisions. Many studies have been conducted on narcissism, but none of them have examined the impact auditors’ and managers' narcissism has on the management team's stability and the corporate relative performance. Therefore, considering the importance of success in the corporate relative performance and benefits of the management team's stability, this study's results can reveal the importance of such features in accounting research. Also, the results of this research can make it important to know more about financial behavioral theory.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 4
Type: Research Article
ISSN: 1741-0401

Keywords

1 – 4 of 4