Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The effect of managers' narcissism on the relationship between accounting concepts (corporate governance level, audit quality) and financial reporting readability

Document Type : Original Article

Authors
omid samiei 1
davood yosefvand 2
zahra rahmanpour 3
1 Assistant Professor, Accounting Department, Islamshahr Branch, Islamic Azad University, Islamshahr, Iran.
2 Assistant Professor, Accounting Department, Parandak Institute of Higher Education, Saveh, Iran.
3 Master of Accounting, Parandak Institute of Higher Education, Saveh, Iran.
Abstract
In this article, we have examined the effect of managers' narcissism on the relationship between accounting concepts (corporate governance level, audit quality) and financial reporting readability. This research is considered an applied research in terms of its purpose, and it is also classified as a descriptive-correlational research in terms of the method of inferring research hypotheses. To conduct this research, two hypotheses were collected and 170 companies were selected through Cochrane formula sampling for a 10-year period between 2015 and 2024. After collecting the data, the research variables were analyzed in Excel software using Eviews statistical software. After testing the hypotheses, it was determined that managers' narcissism had an effect on the relationship between corporate governance level and financial reporting readability, and managers' narcissism had an effect on the relationship between audit quality and financial reporting readability.
Keywords
Managerial narcissism
corporate governance level
audit quality
financial reporting readability
Subjects