This study demonstrates that perceived accounting information reliability is biased by the
information user's assessments of the information provider's narcissism as well as the user's
own narcissism levels. We examine the specific subtypes of user narcissism driving these
biases. Ninety-nine business professionals acting as information users read a simulated
interview with an information provider (a corporate accountant) focused on a possible
revenue misstatement and then assessed the perceived reliability of the information. We …