The impact of narcissism, self-confidence and auditor’s characteristics on audit report readability

Purpose The present study aims to assess the impact of narcissism, self-confidence and auditor's characteristics on audit report readability for companies listed Tehran Stock Exchange. Design/methodology/approach study’s statistical population comprises firms research used a systematic elimination method, 1,162 firm-year observations were obtained seven years from 2012 2018. Three variables including auditor tenure, fee specialization are measuring auditing features. Fog index is as proxy readability. In addition, in this paper, four regressions, fixed effects, random pooled T +1, estimate reliable coefficients. Findings findings show negative significant relationship between auditor’s (tenure, specialization) Moreover, mandatory change have positive association with This lends support theories personality disorder behavioral decision. Originality/value Since narcissism two that shape an individual’s character personality, some involved factors auditors’ contribute their decisions. effects these should be detected enhance decision-making process. said significantly Hence, paper attempts effect