Purpose This study aims to examine the association between Iranian auditors' narcissism
and the auditors' professional skepticism. Design/methodology/approach The authors' …

Contentious interactions can arise between a tax professional and client upon disagreement
over a tax position. These interpersonal exchanges can lead to “opinion shopping” and …

Incentive contracts containing ex ante targets are prevalent in organizations. Although prior
research indicates that contract frame has no significant impact on employee performance …

The provision of more frequent feedback to employees is increasing, although prior research
has found mixed results as to the effect of increased feedback frequency on employee …

The personality traits of narcissism, Machiavellianism, and psychopathy, collectively referred
to as the “Dark Triad”(DT), have received meaningful attention in the accounting literature …

Prior contract framing research finds that agents generally choose to provide greater effort
under penalty contracts than under economically equivalent bonus contracts. At the same …

In this study, we experimentally investigate how companies can use organizational value
statements to influence employees' weighting of subjective performance evaluations in their …

Tournaments with large prize spreads might attract those who are either the most talented or
the most narcissistic. Using a laboratory experiment, we find evidence that when tournament …