خودشیفتگی مدیرعامل و ریسک تقلب در گزارشگری مالی با تاکید بر نقش حسابرسان و کمیته حسابرسی

هدف: این پژوهش به دنبال بررسی تاثیر خودشیفتگی مدیرعامل بر ریسک تقلب در گزارشگری مالی و نقش تعدیل‌گر حسابرسان و کمیته حسابرسی در رابطۀ بین خودشیفتگی مدیرعامل و ریسک تقلب در گزارشگری مالی است. روش: برای بررسی موضوع، بر اساس رگرسیون لوجستیک، داده‌های 90 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی سال‌های 1397-1393از نرم‌افزار رهاورد نوین، صورت‌های مالی و یادداشت‌های پیوست و سایت رسمی بورس اوراق بهادار تهران جمع‌آوری و برای آزمون فرضیات پژوهش استفاده شد. یافته‌ها: یافته‌های پژوهش حاضر نشان می‌دهد که رابطۀ مثبت و معنادار بین خودشیفتگی مدیرعامل و ریسک تقلب در گزارشگری مالی وجود دارد؛ همچنین یافته‌ها حاکی از اثر تعدیل‌کننده تلاش حسابرسان، تخصص حسابرسان و رئیس کمیته حسابریس در رابطه بین خودشیفتگی مدیرعامل و ریسک تقلب در گزارشگری مالی است. نتیجه‌گیری: خودشیفتگی، به عنوان یکی از ویژگی‌های شخصیتی مدیرعامل، می‌تواند باعث افزایش احتمال ریسک تقلب در گزارشگری مالی شود. استفاده از حسابرسان متخصص و پرتلاش و نیز کمیته حسابرسی متخصص در امور مالی و حسابداری، به عنوان بخشی از سازوکارهای حاکمیت شرکتی، می‌تواند مانعی برای گزارشگری مالی متقلبانه ناشی از خودشیفتگی مدیرعامل باشد.

Chief Executive Officer (CEO) Narcissism and Risk of Financial Reporting Fraud with Placing Emphasis on the Roles of Auditors and Audit Committees

Objectives: In neoclassic economy, it is assumed that decisionmakers behave intellectually and always pursue the maximization of their own favorability, but results of several investigations show that in order to find answers to financial questions, we have to accept this probability that behaviors of decisionmakers may not be perfectly intellectual. In other words, personality traits of managers are considered factors being important in making decisions. One of such traits is narcissism. Narcissistic personality is associated with signs or indications of sense of superiority, preoccupation with success vagary, power, aesthetic talents, and belief in being an exceptional and unique person. Narcissistic managers are basically willing to achieve great accomplishments within organisations they take over. They tend to do strategically adventuresome operational activities and risky ventures so that decisions made by them can lead to high amounts of profit/ loss at the end of fiscal periods.Present research was done to examine effects of CEO narcissism on the risk of fraud in financial reporting and the moderating roles the auditors and audit committees play regarding the relationship between CEO narcissism and risk of fraud in financial reporting. On this basis, narcissistic managers seeking to reach the best performance are most likely to perform fraudulent activities because measurement of financial performance, which is considered as reflection of decisions made by managers, is a mechanism for managers to be visible and praised. This can be one of factors manifesting narcissism among managers in order to recognize their honor and magnificence.   Method: In order to study the subject, data on 90 companies listed on Tehran Stock Exchange during 20142018 was collected by Rah Avard Novin software from financial statements, attached notes and official site of Tehran Stock Exchange to be used to test research hypotheses based on logistic regressions.   Findings: Findings of present research showed a significantly positive relationship between CEO narcissism and risk of fraud in financial reporting. Findings also signified some moderating effect for efforts made by auditors and for proficiency of auditors and of audit committees’ chairmen on the relationship between CEO narcissism and risk of fraud in financial reporting. Results: As a CEO’s personality trait, narcissism may increase likelihood of the risk of fraud in financial reporting. As a part of corporate governance mechanisms, recruitment of diligent and Expert auditors as well as audit committees specialized in finance and accounting can be an obstacle to the fraudulent financial reporting caused by CEO narcissism.