dc.contributor.author |
Takada, Tomomi |
|
dc.contributor.author |
Lau, David |
|
dc.contributor.author |
Casterella, Jeffrey R |
|
dc.contributor.author |
Wong, Norman |
|
dc.date.accessioned |
2022-05-06T04:09:13Z |
|
dc.date.available |
2022-05-06T04:09:13Z |
|
dc.date.issued |
2021-09-08 |
|
dc.identifier.citation |
(2021). International Journal of Auditing, 25(3), 751-768. |
|
dc.identifier.issn |
1090-6738 |
|
dc.identifier.uri |
https://hdl.handle.net/2292/59024 |
|
dc.description.abstract |
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. |
|
dc.language |
en |
|
dc.publisher |
Wiley |
|
dc.relation.ispartofseries |
International Journal of Auditing |
|
dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. |
|
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
|
dc.subject |
Social Sciences |
|
dc.subject |
Business, Finance |
|
dc.subject |
Business & Economics |
|
dc.subject |
audit engagement team |
|
dc.subject |
audit judgment |
|
dc.subject |
audit partner |
|
dc.subject |
audit quality |
|
dc.subject |
earnings management |
|
dc.subject |
narcissism |
|
dc.subject |
SIGNATURE SIZE |
|
dc.subject |
CEO NARCISSISM |
|
dc.subject |
PERFORMANCE |
|
dc.subject |
FAMILIARITY |
|
dc.subject |
EXPERIENCE |
|
dc.subject |
OWNERSHIP |
|
dc.subject |
DOMINANCE |
|
dc.subject |
BEHAVIOR |
|
dc.subject |
IMPACT |
|
dc.subject |
1501 Accounting, Auditing and Accountability |
|
dc.title |
There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect |
|
dc.type |
Journal Article |
|
dc.identifier.doi |
10.1111/ijau.12247 |
|
pubs.issue |
3 |
|
pubs.begin-page |
751 |
|
pubs.volume |
25 |
|
dc.date.updated |
2022-04-04T19:23:50Z |
|
dc.rights.holder |
Copyright: The author |
en |
pubs.author-url |
http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000693794300001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=6e41486220adb198d0efde5a3b153e7d |
|
pubs.end-page |
768 |
|
pubs.publication-status |
Published |
|
dc.rights.accessrights |
http://purl.org/eprint/accessRights/RestrictedAccess |
en |
pubs.subtype |
Article |
|
pubs.subtype |
Journal |
|
pubs.elements-id |
866551 |
|
pubs.org-id |
Business and Economics |
|
pubs.org-id |
Accounting and Finance |
|
dc.identifier.eissn |
1099-1123 |
|
pubs.record-created-at-source-date |
2022-04-05 |
|
pubs.online-publication-date |
2021-09-08 |
|