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The Influence of Auditor Narcissism and Moral Disengagement on Risk Assessments of a Narcissistic Client CFO

Johnson, Eric N.; Lowe, D. Jordan; Reckers, Philip - 2021

Global capital markets rely heavily on independent and skeptical auditors as gatekeepers to provide assurance that corporate financial reports are free of material fraud. The rise of narcissism among the ranks of both client and audit professionals challenge this gatekeeper function. In...

Persistent link: https://www.econbiz.de/10013244938