Auditor Perceptions of Client Narcissism as a Fraud Attitude Risk Factor

By Eric N. Johnson, John R. Kuhn Jr., Barbara Apostolou, Johnette Hassell. 2013

153 citations recorded by the source corpus.

Subfields: Accounting, Information Systems and Management, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/fcaa7396837c8feb7ef192fb9de082c8dfdf2db4

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. J. Judd
2. James Stekelberg
3. Kari Joseph Olsen
4. Madeline Ann Domino

In Information Systems and Management

1. J. Blanton
2. Madeline Ann Domino
3. Stephen C. Wingreen
4. Kari Joseph Olsen

In Sociology and Political Science

1. Madeline Ann Domino
2. Kari Joseph Olsen

Citations in the corpus

• Social Cognitive Theory: The Antecedents and Effects of Ethical Climate Fit on Organizational Attitudes of Corporate Accounting Professionals—A Reflection of Client Narcissism and Fraud Attitude Risk (2014, background): “Recent auditing research focuses on client narcissism as a potential indicator of fraud risk (Johnson et al. 2013).”
• How do Auditors Respond to CEO Narcissism? Evidence from External Audit Fees (2015, background): “We predict that a narcissistic CEO’s behavior and motivations, which affect a firm’s business risk (Chatterjee and Hambrick 2007, 2011) and financial reporting risk (Johnson et al. 2013), will lead to higher audit fees.”