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The Effect of Auditor Narcissism on Audit Market Competition by Hojat Mohammadi; Mahdi Salehi; Meysam Arabzadeh; Hassan Ghodrati is a Business, Management and Accounting article available to read on EtoBox.

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## Purpose This paper aims to assess auditor narcissism’s effect on audit market competition (auditor concentration, clients’ concentration and competitive pressure). ## Design/methodology/approach This paper’s method is descriptive-correlational based on published information from listed firms on the Tehran Stock Exchange from 2012 to 2018 using a sample of 188 firms (1,310 observations). The method used for hypothesis testing is linear regression using panel data. ## Findings The results show a negative and significant relationship between auditor narcissism and audit market competition and its indices, including auditor concentration, clients’ concentration and competitive pressure. Moreover, a positive and significant relationship was observed between audit quality and audit market competition and its indices, including auditor concentration, client concentration and competitive pressure. ## Originality/value To analyzes competition indices in the audit market (auditor concentration, clients’ concentration and competitive pressure). The variable is assessed once more using the exploratory factor analysis of the so-called three variables single variable, named audit market compe

Who reads The Effect of Auditor Narcissism on Audit Market Competition?

Author

Hojat Mohammadi; Mahdi Salehi; Meysam Arabzadeh; Hassan Ghodrati

Publisher

Emerald

Published

2021

Language

EN

Field

Business, Management and Accounting (Social Sciences)