Document Type : Original Article
Authors
1
Department of Accounting, Faculty of Management and Economics, University of Science and Research, Tehran, Iran
2
Faculty of Management and Accounting, Islamic Azad University, Karaj and Visiting Professor at Islamic Azad University, Science and Research Branch,Tehran, Iran
3
. Professor, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran
4
Associate Professor and Faculty of Management and Economic, Islamic Azad University, Science and Research Branch,Tehran, Iran
Abstract
The individual characteristics of the auditor have a significant impact on the quality of the audit and the quality of financial statement information. One of the auditors' personality traits is narcissism, the auditor's narcissism can have different effects on audit quality And as a result, it affects the methods of profit management by company managers.. Therefore, the purpose of this research is to examine the relationship between auditor narcissism and profit management of companies listed on the Tehran Stock Exchange. For this purpose, a sample of 134 companies has been selected for the period from 1391 to 1400. Theoretical foundations and research data have been obtained through library studies. Data analysis is based on multivariate binary logistic regression. The findings of the present study show that the auditor's narcissism has a negative and significant relationship with profit management. Also, the percentage of shares owned by the major shareholder has a negative and significant relationship with profit management and the type of auditor has a positive and significant relationship with profit management.
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