Audit Partner Narcissism and Audit Reporting Delay: The Role of Tenure and Report Lag

Document Type : Research Paper

Authors

1 Department of Accounting, Cha. C., Islamic Azad University, Chalous, Iran.

2 Assistant Professor of Accounting, Chalous Branch, Islamic Azad University, , Iran

Abstract

Objective: To examine the relationship between audit partners’ narcissism and audit report lag, considering the moderating role of audit partner tenure and workload multiplicity.
 
Method: To investigate this objective, three hypotheses were developed. Based on the conditions considered for sample selection, 172 companies were selected using the systematic elimination method over the period from 2015 to 2021, and their data were collected and analyzed using multiple regression for panel data with the fixed effects method through EViews software.
 
Results: The narcissism of the first audit partner and the second audit partner does not have a significant relationship with audit report lag, and partner tenure and workload multiplicity cannot moderate this relationship. The findings are somewhat different for the index based on the use of first and last names in signatures. While the narcissism of the first audit partner does not have a significant relationship with audit report lag, the narcissism of the second audit partner leads to greater delay in issuing the audit report, and audit partner tenure and workload multiplicity do not have a significant effect on this relationship.
 
Conclusion: It is recommended that audit firms periodically assess the personality traits of audit partners and employees, particularly their narcissism, in an effort to reduce the time interval between the fiscal year-end date and the audit report date. By reducing the time required to complete the audit process, fewer resources are consumed for the audit engagement, and audit firms can not only reduce the cost of service delivery but also issue audit reports on time in order to enhance client satisfaction.

Keywords

Main Subjects

References

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  • Receive Date: 24 September 2024
  • Revise Date: 09 December 2024
  • Accept Date: 04 January 2025

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