International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

The relationship between narcissism and self-efficacy with the auditor's assessment of fraud risk

Document Type : Original Article

Authors
laleh beyrami 1
Bahman Bani Mahd 2
Hossein Jahangirnia 3
Mustafa Izadpour 4
Hossein Moghadam 5
1 Department of Accounting , Qom branch, Islamic Azad University, Qom, Iran.
2 Professor, Department of Accounting, School of Management Accounting, Islamic Azad University, Karaj, Iran.
3 Department of Accounting , Qom Branch, Islamic Azad University, Qom, Iran.
4 Department of Accounting, Faculty of Management, University of Qom,Iran.
5 Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran.
10.30495/ijfma.2024.77483.2100
Abstract
The current research studies the relationship between narcissism and self-efficacy with the auditor's assessment of fraud risk. In this theory, narcissism and self-efficacy are two characteristics that can affect the auditor's fundamental creativity and the auditor's developed creativity, and also narcissism can affect The auditor's assessment of fraud risk is effective. The statistical sample of the research includes 250 auditors working in auditing institutions, members of the public accountants society and auditing organization in 1402. The theoretical basis of the research is through library studies and the statistical data of the research is done through survey research and by using questionnaires to collect and test hypotheses based on structural equations. The results of this research show that narcissism has a significant effect on the auditor's creative self-efficacy; The auditor's creative self-efficacy has a significant effect on the auditor's fundamental creativity; The auditor's creative self-efficacy has a significant effect on the auditor's developed creativity, and narcissism has a significant effect on the auditor's assessment of fraud risk
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