Professional Auditing Research

Professional Auditing Research

Investigating the Relationship between CEO Narcissism and Social Responsibility: The Moderating Role of Internal Audit

Document Type : Original Article

Authors
Mandana Taheri 1
Mehran Mohammadi 2
1 Assistant Professor, Department of Accounting,, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran
2 MSc.of Accounting, Faculty of Management and Accounting, Allameh Tabataba’I University, Tehran, Iran
10.22034/jpar.2022.1971452.1119
Abstract
The CEO's narcissism is one of their important personality traits, which has a significant impact on the firm's behavior and performance. On the other hand, the internal audit unit is one of the important corporate governance mechanisms that can influence the firm's activities and decisions, especially reporting. Based on this, the aim of the current research is to investigate the relationship between the narcissism of CEOs and social responsibility with regard to the moderating role of internal audit. In order to achieve the purpose of the research, the financial information of 163 firms listed on the Tehran Stock Exchange in the period of 2013-2021 and multiple regression method and combined data were used to test the hypotheses. The findings showed that CEO narcissism has a positive and significant effect on corporate social responsibility. Also, it was found that the size and experience of the internal audit unit as the most important characteristics of the internal audit strengthen the positive relationship between CEO narcissism and social responsibility.
Keywords
orporate Social Responsibility
CEO's Narcissism
Internal Audit
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