Designing the auditor's narcissism model in the auditing work environment.

Subject Areas : Journal of Capital Market Analysis

علی نژاد ساروکلائی Alinejad Saroklai ¹ , maesumeh Pashazadeh kahaq ² , ahmad mohamadi ³ , yones badavar nahandi ⁴

1 - Assistant Professor of Accounting, Tabriz Department, Islamic Azad University, Tabriz, Iran
2 - Ph.D. Student, Department of Accounting, Tabriz Department, Islamic Azad University, Tabriz, Iran.
3 - Assistant Professor of Accounting, Tabriz Department, Islamic Azad University, Tabriz, Iran
4 - Associate Professor, Department of Accounting, Tabriz University, Tabriz, Iran

Received: 2022-11-01 Accepted : 2022-12-16 Published : 2022-11-22

Keywords: Narcissism, auditor's narcissism, hidden content analysis,

Abstract :

The present research has been carried out by designing the auditor's narcissism model in the auditing work environment on the logic of hidden content analysis. The research method is qualitative and based on phenomenological theory. A semi-structured interview method was used to collect data. The statistical population of the research was made up of all professors and experts in the fields of psychology and auditing. The sampling method was purposeful and snowball. In order to analyze the data, the primary coding process was used using Max QDA software version 2020.The results showed that in the data analysis using the open coding technique, 47 primary codes were identified, and by classifying these concepts, four main categories including arrogant and aggressive, vulnerability, arrogant and big secretive and empathetic, as well as in the following The analysis of nine core codes including self-infatuation, psychotherapy, environmental factors, spiritual factors, acquired factors, biological factors, professional ethics, audit quality and competition in the audit market is included in the model. Finally, according to the mentioned categories and indicators, the auditor's narcissism model was presented in the auditing work environment.