The effect of managers' behavioral characteristics on abnormal supervision costs

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BASHIRI MANESH NAZANIN; KAZEMI HOJJAT

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Supervision and Inspection Year:2021 | Volume:15 | Issue:57 Page(s): 101-128

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Information Journal Paper

Title

The effect of managers' behavioral characteristics on abnormal supervision costs

Author(s)

BASHIRI MANESH NAZANIN | KAZEMI HOJJAT | Issue Writer Certificate

Keywords

Auditor's unusual fee

Overconfidence

Short-sightedness

Narcissism

Stronghold of managers

Abstract

Given that managers' personality and behavioral characteristics affect the quality of financial information, it is expected to affect the auditors' unusual remuneration. This study investigates the effect of managers' personality traits on the auditor's unusual remuneration. The research sample by systematic elimination method includes 110 companies listed on the Tehran Stock Exchange in the period 1393 to 1397. The research data were obtained from the financial statements of the sample companies and multivariate regression method with combined data was used to test the hypotheses. The results show that Overconfidence has a negative relationship with the Auditor's unusual fee. Overconfident managers try to reduce the scope of their audit to pay less than their usual fee. Findings show that the characteristics of Short-sightedness, Narcissism and fortification of managers have a positive relationship with the amount of abnormal remuneration. Accordingly, the personality traits of Short-sightedness and Narcissism and increasing the ownership power of managers in companies increase the likelihood of information manipulation and lead to an increase in audit risk; Therefore, auditors in the face of these conditions can claim additional fees to cover the risk or increase their level of activity and effort, which leads to increased fees and supervision costs.

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APA: Copy

BASHIRI MANESH, NAZANIN, & KAZEMI, HOJJAT. (2021). The effect of managers' behavioral characteristics on abnormal supervision costs. SUPERVISION AND INSPECTION, 15(57 ), 101-128. SID. https://sid.ir/paper/960658/en

Vancouver: Copy

BASHIRI MANESH NAZANIN, KAZEMI HOJJAT. The effect of managers' behavioral characteristics on abnormal supervision costs. SUPERVISION AND INSPECTION[Internet]. 2021;15(57 ):101-128. Available from: https://sid.ir/paper/960658/en

IEEE: Copy

NAZANIN BASHIRI MANESH, and HOJJAT KAZEMI, “The effect of managers' behavioral characteristics on abnormal supervision costs,” SUPERVISION AND INSPECTION, vol. 15, no. 57 , pp. 101–128, 2021, [Online]. Available: https://sid.ir/paper/960658/en

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