دراسة تحلیلیة لأثر النرجسیة الإداریة على مخاطر عمیل المراجعة

حنان أیمن محمد على
2021 مجلة الدراسات المالیة والتجاریة  
This research aims to analyze the implications resulting from administrative narcissism on the audit client risks. The study relied on the theoretical-analytical approach upon to achieve the research objectives by ‫أيمن‬ ‫حنان‬ ‫محمد‬ ‫الم‬ ‫عميل‬ ‫مخاطر‬ ‫على‬ ‫اإلدارية‬ ‫النرجسية‬ ‫ألثر‬ ‫تحليلية‬ ‫اسة‬ ‫در‬ ‫اجعة‬ ‫ر‬ 127 ‫التجارية‬ ‫و‬ ‫المالية‬ ‫اسات‬ ‫الدر‬ ‫مجلة‬ ‫الثانى‬ ‫العدد‬ 2021 reviewing the accounting literature and analyzing prior studies related to the research variables. The
more » ... search concluded that the observed executives' characteristics or features represented in narcissism are an indicator of fraud risks that auditors must consider as one of the early red flags of the presence of financial statements' manipulation, and thus these characteristics lead to increase inherent risks and control risks, which in turn increase the audit client risk. This study recommends that auditors should include the risk of abnormal personality as a factor when assessing risks, because auditors do not take into consideration the personality risk, as they do not pay attention to such personal patterns of managers and their implications that lead to increase audit risks.
doi:10.21608/mosj.2021.185667 fatcat:de4siskhwjcvzkxmwdx3mcvrs4