This paper reports the results of three studies (archival, experimental, and qualitative) designed to examine the effects of auditor narcissism on auditor‐client negotiations in China. We contend that narcissistic characteristics fuel auditors' competitiveness and embolden them to stand firm in negotiations, potentially lengthening the negotiation process but leading to more conservative negotiation outcomes. As predicted, our archival results suggest that auditor narcissism is positively associated with audit delay and negatively associated with clients' absolute and positive discretionary accruals. Our experimental results document that narcissistic auditors are more likely to be involved in negotiations that reach an impasse or take longer to resolve and that narcissistic auditors negotiate reported asset values that reflect less aggressive reporting choices. Our qualitative results from field interviews with practicing audit partners corroborate our archival and experimental findings. Overall, the data collected using three different research methods yield consistent results in support of our theory. Our findings shed light on factors that influence audit efficiency and quality in China. We discuss the key cultural and contextual differences between China and the West as well as the implications of these differences for future research.

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The function of Islamic banks is not only to eliminate the interest system in its operational system, but also take a role to improve social welfare. Islamic banks have programs that can be used in the context of eradicating poverty, it is interest-free loans (qardhul hasan). Interest-free loan financing (qardhul hasan) is a social loan which is provided free of charge without any charges except returning its capital. This study is intended to examine how the implementation of interest-free loans (qardhul hasan) by Islamic bank and to know the extent of which the financing of interest-free loans (qardhul hasan) can alleviate poverty in the society. This research is none of doctrinal research. The research location is in Islamic bank in Surakarta. The output of this research is publication on national journal.The financing of Al-qardhul hasan itself has not got attention from Islamic bank as the realization of the social function of Islamic banking. Islamic banking products are more oriented to the the programs which contains the value of profit / profit so that interest-free loans (Al-qardhul Hasan) has not taken yet as a role in efforts to alleviate poverty.

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