The Dark Side of Socially Mediated Rewards: How Narcissism and Social Status Affect Managerial Reporting

Hales, Jeffrey; Hobson, Jessen L.

doi:10.2139/ssrn.2021889

Cited by 36 publications

(37 citation statements)

References 35 publications

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“…In an experimental economics context, Hales et al (2011) found a positive association between manager narcissism and aggressive financial reporting. Aktas et al (2012) examined CEO narcissism effects in merger and acquisition activity and found less favorable shareholder reaction to takeover announcements and lower probability of deal completion when the acquiring and/or target organization CEOs were more narcissistic.…”

Section: Manager Narcissism and Corporate Performancementioning

confidence: 90%

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Auditor Perceptions of Client Narcissism as a Fraud Attitude Risk Factor

Johnson

Kuhn

Apostolou

et al. 2012

AUDITING: A Journal of Practice &Amp; Theory

129

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SUMMARYAuditing standards prescribe that the auditor should consider client management's attitude toward fraud when making fraud risk assessments. However, little guidance is provided in the auditing standards or the existing fraud literature on observable indicators of fraud attitude.We test whether observable indicators of narcissism, a personality trait linked to unethical and fraudulent behavior, is viewed by auditors as an indicator of increased fraud attitude risk. We administered an experiment to 101 practicing auditors from one international public accounting firm who assessed fraud risk based on a scenario in which client manager narcissism (attitude) and fraud motivation were each manipulated at two levels (low and high). Our results show that narcissistic client behavior and fraud motivation are significantly and positively related to auditors' overall fraud risk assessments. Implications of these findings for further research and the auditing profession are discussed.

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Section: Manager Narcissism and Corporate Performancementioning

confidence: 90%

“…The NPI is the most commonly used scale to measure narcissism in business research (Hales et al 2011). We focused 9 Carpenter (2007) included manager-, senior-, and staff-level auditors from the Big 4 firms in her study of audit team fraud risk "brainstorming."…”

Section: Narcissism Manipulationmentioning

confidence: 99%

Auditor Perceptions of Client Narcissism as a Fraud Attitude Risk Factor

Johnson

Kuhn

Apostolou

et al. 2012

AUDITING: A Journal of Practice &Amp; Theory

129

View full text Add to dashboard Cite

show abstract

“…This study also shows that Dark Triad managers successfully engage in first-order strategic reasoning and preempt an increase in investor actions when ranges are disclosed, thereby contributing to the literature in accounting examining strategic reasoning in various contexts (e.g., Zimbelman and Waller 1999;Bowlin 2011). Moreover, by investigating how managers' personalities influence their reporting decisions, this study also adds to the emerging 11 literature in accounting examining the effect of managers' attributes on their reporting decisions (e.g., Bamber et al 2010;Hales et al 2012;Murphy 2012).…”

Section: List Of Tablesmentioning

confidence: 56%

“…Ghosh and Crain (1996) (2012) that participants who rate high on the exploitativeness and entitlement aspect of narcissism are the most prone to inflate their performance. Although Hales et al (2012) examine a task in which inflating performance does not harm the welfare of other experimental participants (while biasing estimates does harm the welfare of investors in this study), I do not expect that the thought of reducing the welfare of other participants would deter these individuals from reporting aggressively, as the very nature of extracting rents from others hinges on a lack of regard for others' welfare. In fact, knowing that they are taking welfare from another person by reporting aggressively could even give these individuals additional utility by reinforcing their sense of entitlement.…”

Section: Studies In the Accounting Literaturementioning

confidence: 93%

Communicating Measurement Uncertainty: An Experimental Study of Financial Reporting Implications for Managers and Investors

Majors

2014

SSRN Journal

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DedicationTo my husband, Ed, my parents, Ed and Cindy, and my sister, Meredith Honoring the memory of Maylon (Grandpa) McDonald, my role model in scholarly pursuits and life, and Dot (Granny) Avera, who was the most selfless person I have ever known.v Acknowledgements I am very grateful for the extraordinary guidance of my committee, composed of Steve Kachelmeier (chair) Bill Kinney, Lisa Koonce, Raj Raghunathan, and Michael Williamson. Stimulating conversations with Bill began even before my start of the doctoral program, and his support, encouragement, and advice throughout the doctoral program has been tremendous. I would like to thank Lisa for always becoming available at a moment's notice to give me wise advice about research and any dilemma that might be arising. I hope that as a professor, I can exhibit Raj's creativity, curiosity, and passion. Coauthoring with Michael has been great, and I really appreciate all that I have learned from him during our many conversations throughout the years.I am also fortunate to have wonderful colleagues in the doctoral program. In particular, Brett Cantrell, Brent Lao, Erin Towery, Chris Yust, Marcy Shepardson, James Smith, and Todd Thornock have been wonderful colleagues, and I also appreciate their friendship very much. I would especially like to thank Erin -our Starbucks runs and outings at the AT&T center were very fun, her racing to find experimental participants when I was running short was the utmost sign of friendship, and I know we will be lifelong friends.I would like to express my appreciation to Mark Wimby, for his help in the McCombs laboratory. Helping me navigate z-Tree unexpectedly crashing and conversations while I was testing late in the night were much appreciated. I would also like to thank Bill Swann for directing me to the Dark Triad and for thoughtful discussions during his seminars.I express my deepest gratitude to my mentor, dissertation chair, and friend, Steve Kachelmeier. I view Steve as the best researcher, teacher, and editor imaginable, and I have learned tremendously from him ever since I first sat in his office to interview for the doctoral program. His energy, passion, caring for others, and commitment are truly admirable, and I am grateful for the (many!) hours of conversations about this dissertation we have had in his office. Working on The Accounting Review with Steve was a "once in a lifetime" experience that I both learned from tremendously and enjoyed very much. When a dilemma or question arose throughout my time in the doctoral program, from my decision to pursue experimental research in January of the first year of the doctoral program, to the excitement of job market experiences, Steve has always been there for me and been a valued confidante and advisor.Finally, I would like to thank my husband, Ed Majors. Spending Saturdays testing z-Tree in the McCombs laboratory, helping me troubleshoot programming problems, discussing dissertation ideas, reading drafts of this dissertation, providing valuable advice, and the many other...

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“…In the accounting field, studies on the theme mainly concentrate on the presence of narcissism among managers and the consequent influence on bookkeeping decisions and disclosure of management reports (Hales, Hobson & Resutek, 2012;Dworkis, 2012), and other aspects have been little explored. This represents an incomplete treatment of the theme, since as Menon and Sharland (2011, p. 51) Recognition of narcissistic tendencies in undergraduate students enables a discussion of intervention strategies to help reduce the negative impacts caused by excessive non-pathological narcissism in the academic setting, and consequently, the future working environment into which the students will be inserted.…”

Section: O Objetivo Dessa Pesquisa Foi Identificar Se Traços Não Patomentioning

confidence: 99%

Narcissism: are accounting students using their personality traits to perform better?

Lima

Avelino

Cunha

2018

Rev. contab. organ.

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58The purpose of this research was to identify if non-pathological narcissistic personality traits in accounting students are related to their performance. Students who overestimate their performance, a characteristic present in narcissistic individuals, live in the unrealistic belief that they do better than others in different activities. Such tendency can be detrimental in the long term. In addition to resulting in a constant effort so that such expectations become reality. The data were collected from a sample of 106 Brazilian accounting students who responded to a survey that included the Narcissistic Personality Inventory (NPI). The results suggest that the higher the presence of narcissistic traits, the greater his/her self-perceived academic performance. At same time, narcissism does not influence the student's real performance, which suggest that narcissistic personality traits just influence expectations, reather than the learning process. INTRODUCTIONOne of the differences between the current generation and previous ones is the current generation's level of narcissism (Dworkis, 2012). According to Trechera, Torre, and Morales (2008), historians, philosophers, sociologists, and social analysts generally agree that in recent decades society has reached an apogee of narcissism that is a central cultural theme (Mazlish, 1982;Valadez & Clignet, 1987;Rojas, 2007), characterized by a strong concern, in all walks of life, about self-realization, to the detriment of the collective well-being (Severiano, 1999

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The Dark Side of Socially Mediated Rewards: How Narcissism and Social Status Affect Managerial Reporting

Cited by 36 publications

References 35 publications

Auditor Perceptions of Client Narcissism as a Fraud Attitude Risk Factor

Auditor Perceptions of Client Narcissism as a Fraud Attitude Risk Factor

Communicating Measurement Uncertainty: An Experimental Study of Financial Reporting Implications for Managers and Investors

Narcissism: are accounting students using their personality traits to perform better?

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