خودشیفتگی حسابرسان : مقایسه تطبیقی میان بخش دولتی و خصوصی

احمدزاده، طه؛ خیر الهی، فرشید؛ شاه ویسی فرهاد و طاهرآبادی، علی اصغر (1396)  بررسی رابطه بین ابعاد شخصیتی و نوع جنسیت با رفتارهای کاهنده کیفیت حسابرسی؛ مجله حسابداری سلامت، 18 : 1-23.

انصاری، مهدیه؛ بنی مهد، بهمن و حسینی، سید حسین (1400) رابطه میان ماکیاولیسم و عملکرد شغلی حسابرسان، دانش حسابداری و حسابرسی مدیریت، 73 : 43-58. .

باغبان، ایران؛ بهرامی، فاطمه و فدایی نسب مژگان (1386)  رابطة بین رضایت شغلی و و یژگیهای شخصیتی کارکنان دولتی وغیردولتی جزیرة کیش؛ مجله روانشناسی کاربردی، 1(3): 1-20 .

بذرافشان، وجیهه؛ بذرافشان، آمنه و صالحی، مهدی (1397 ) بررسی تأثیر خودشیفتگی مدیران بر کیفیـت گزارشـگری مـالی. فصلنامه بررسیهای حسابداری و حسابرسی، (25)4، 457 -478.

بزرگ اصل، موسی؛ رجبدری، حسین و خانی ذلان، امیر رضا (1397)رابطه اختلال شخصیت ضداجتماعی و تمایل به رفتارهای غیراخلاقی در دانشجویان حسابداری؛ مجله حسابداری سلامت، 20 : 1-14.

بنی مهد، بهمن؛ مرادزاده فرد، مهدی و اردکانی، معصومه (1392) فرصت طلبی و ارزش‏‌‏های فرهنگی حسابداری، مدیریت فرهنگی، 7(20): 71-83.

رحمانی، سوده؛ غلامعلی لواسانی، مسعود و تنها، زهرا (1394) تفاوت‏های جنسیتی در شخصیت و هیجان خواهی در دانشجویان دانشگاه تهران، مجله مطالعات اجتماعی روانشناسی زنان، 13(3):  153-174.

صفرزاده، سجادی و شعبانی, محیا. (1399). تأثیر‌ تیپ شخصیتی بر کیفیت حسابرسی (مطالعه موردی: حسابرسان دیوان محاسبات ایران).  حسابداری دولتی.6(2). 145-154.

غلامرضایی، محسن و حسنی، محمد (1398) تأثیر اختلالات شخصیت بر تردید حرفه ای حسابرسان مستقل، دانش حسابداری، 10(2) :  43-76.

فرقاندوست حقیقی، کامبیز؛ بنی مهد، بهمن و ولی لر،حیدر (1393)  بررسی تطبیقی ماکیاولیسم میان حسابداران-حسابرسان-پزشکان و مهندسان، پژوهش های حسابداری و حسابرسی، 6(23) : 41-53.

فیض آبادی فرهانی، زهرا  و  میرهاشمی، مالک  (1390) پیشبینی درگیری شغلی براساس ویژگیهای شخصیتی در کارکنان بانک‏های خصوصی و دولتی شهر تهران؛ دانش و پژوهش در روانشناسی کاربردی، 12(4) : 51-60.

Ahmadzadeh, T. kheirollahi, F. Shahveisi,F & Taherabadi,A. (2018).Investigating the Relationship between Personality Dimensions and Gender with Reduced Audit Quality Behaviors. Journal of Health Accounting.18: 1-23. (In Persian).

Akers, M. D; D. E. Giacomino, and J. Weber. 2014. Narcissism in public accounting firms. Accounting and Finance Research 3 (3): 170–8.

Al-Hanawi, A.K; Mwale, M.L; Alshareef, N; Qattan, A; Angawi, K; Almubark, R; Alsharqi, O; (2020) Psychological Distress Amongst Health Workers and the General Public During the COVID-19 Pandemic in Saudi Arabia, Risk Management and Healthcare Policy,Vol. 13: 733–742.

Andersen, J.A; (2010) Public versus Private Managers: How Public and Private Managers Differ in Leadership Behavior, Public Administration Review, Vol 70(1): 131-141.

Ansari, M. Banimahd, B. & Hosseiny. H. (2021). The relationship between Machiavellianism and auditor’s job performance. Journal of Knowledge of management accounting and auditing.73.43-58. (In Persian).

Baarspul, H.C; Wilderom, C.P.M, (2011) Do Employees Behave Differently In Public- Vs Private-Sector Organizations? Public Management Review, 13:7, 967-1002. 

  Bagheban, I. Bahrami, F. & Fadaienasab.M. (2007). The relationship between job satisfaction and personality traits of government and non-government employees in Kish Island. Journal of Applied psychology. 1(3). 1-20. (In Persian).

Banimahd, B; Dilami, D.Z; Javanmard, M; (2013) Narcissism in Iranian auditing profession, Management Science Letters 3(5): 1421–1426

Banimahd, B. Moradzadefard, M. & Ardakani. M. (2013).Opportunism and cultural values ​​of accounting. Journal of cultural management. 7(20). 71-83. (In Persian).

Bazrafshan, V. Bazrafshan, A. & Salehi, M. (2018).Investigating the Influence of Managers' Narcissism on Financial Reporting Quality.. Journal of Accounting and auditing reviews. 4(25). 457-478. (In Persian).

Becker, B.W. And Connor, P.E. (2005). Self-selection or Socialization of Public- and Private-Sector Managers? A Cross-cultural Values Analysis. Journal of Business Research, 58, pp. 111–113.

Bhattacharjee, S; Moreno, K.k. (2013) The role of auditors' emotions and moods on audit judgment: A research summary with suggested practice implications

Bozorg Asil, M. Rajabdorri, H. Khani Zolan, A. (2018). The Relationship between Antisocial Personality Disorder and the Tendency towards Unethical Behaviors in Accounting Students. Journal of Health Accounting. 20. 1-14. (In Persian).

Bonner, S.E; “(1999) Judgment and Decision-Making Research in Accounting,” Accounting Horizons Vol.13 (4) pp. 385 – 398.

Booker, J.A; Graci, M.E; (2021) Between- and within-person differences in communion given gender and personality, Personality and Individual Differences, Vol. 183 (3):1-6 https://doi.org/10.1016/j.paid.2021.111117

Bourantas, D; Papalexandris, N; (1999). Personality traits discriminating between employees in public- and in private-sector organizations, The International Journal of Human Resource Management, 10:5, 858-869, DOI: 10.1080/095851999340198

Bourantas, D; & Papalexandris, N. (1999). Personality traits discriminating between employees in public- and in private-sector organizations. International Journal of Human Resource Management, 10, 858–869.

Boyne, G. (2002). Public and private management: What’s the difference? Journal of Management Studies, 39, 97–122.

Buelens, M; & Van den Broeck, H. (2007). An analysis of differences in work motivation between public and private sector organizations. Public Administration Review, 67(1), 65-74.

Caligor, E; Levy, KN; Yeomans, FE; (2015). Narcissisticpersonality disorder: diagnostic and clinical challenges. Am J Psychiatry 172(5):415–422. https://doi.org/10.1176/appi.ajp.2014.14060723

Capalbo, F; Frino, A; Lim, M. Y; Mollica, V; & Palumbo, R. (2018). The impact of CEO narcissism on earnings management. Abacus, 54(2), 210-226.

Chou, T; Pittman, J.A; Zhuang, Z; (2021) The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan, The Accounting Review, Vol.96, (6): 103-127 https://doi.org/10.2308/TAR-2018-0420

Christensen, R; & Wright, B. (2011). The effects of public service motivation on job choice decisions. Journal of Public Administration Research and Theory, 21, 723– 743.

Church, B. K; Dai, N.T; Kuang, X; Liu, X; (2020) The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China, Contemporary Accounting Research 37 (3), 1756-1787.

Cooper, C. A. (2020). Maybe they’re not so different after all: Personality and job satisfaction of government and non-government workers. Journal of Public and Nonprofit Affairs, 6(1), 63-78. https://doi.org/10.20899/jpna.6.1.63-78

Current Issues in Auditing 7 (2): 1-8

Davidson, R; A. Dey, and A. Smith. 2015. Executives’ ‘‘off-the-job’’ behavior, corporate culture, and financial reporting risk. Journal of Financial Economics 117 (1): 5–28. https://doi.org/10.1016/j.jfineco.2013.07.004

Erkutlu, H; & Chafra, J. (2017). Leaders’ narcissism and organizational cynicism in healthcare organizations. International Journal of Workplace Health Management, 10(5), 346–363. https://doi.org/10.1108/IJWHM-12-2016-0090

Faizabadi, Z; & Mirhashemi. M. (2011). Prediction of job conflict based on personality traits in employees of private and state banks in Tehran. Journal of Knowledge and research in applied psychology. 12(4).51-60. (In Persian).

Fisher, R.(2001) “Role stress, the type A behavior pattern, and external auditor job satisfaction and performance,” Behavioral Research in Accounting, Vol. 13, pp. 143-170, 

Forghandoust, K. Banimahd, B. & Valilor. H. (2014).A comparative study of Machiavellianism among accountants-auditors-doctors and engineers. Journal of Accounting and auditing research. 6(23). 41-52. (In Persian).

 Fox, J; & Rooney, M. C. (2015). The dark triad and trait self-objectification as predictors of men’s use of self-presentation behaviors on social networking sites. Personality and Individual Differences, 76, 161–165. https://doi.org/10.1016/j.paid.2014.12.017.

Furnham, A; Hyde, G; & Trickey, G. (2014). Do your dark side traits fit? Dysfunctional personalities in different work sectors. Applied Psychology, 63(4), 589-606.

Galvin, B.M; Lange, D; Ashforth, B.E; (2015) Narcissistic Organizational Identification: Seeing Oneself as Central to the Organization's Identity, the Academy of Management Review, Vol.40 (2): 163-181

Georgellis, Y; Sankae, N; (2016),"The personality of managers in Britain: gender and sector differences", Evidence-based HRM: a Global Forum for Empirical Scholarship, Vol. 4 Iss 1 pp. 67 – 80.

Gholamrezaie, M. & Hasani. M. (2019).The effect of personality disorders on the professional skepticism of independent auditors. Journal of accounting knowledge. 10(2). 43-76. (In Persian).

Grijalva, E; Newman, D. A; Tay, M. B; Donnellan, M. B; Harms, P. D; Robins, R. W; & Yan, T. (2015). Gender differences in narcissism: A meta-analytic review. Psychological Bulletin, 141, 261–310. https://doi.org/10.1037/a0038231.

Ham, C; Lang, M; Seybert, N; & Wang, S. (2017). CFO narcissism and financial 28 reporting quality. Journal of Accounting Research, 55(5), 1089-1135.

Ham, C; N; Seybert, and S. Wang (2018) Narcissism is a bad sign: CEO signature size, investment, and performance. Review of Accounting Studies 23 (1): 234–264. https://doi.org/10.1007/s11142-017-9427-x

Hatemi, P. K;   Fazekas.Z; (2018) Narcissism and Political Orientations. American Journal of Political Science, 62, 4: 873-888.

Hugrée, C; Penissat, É; Spire, A; (2015) Les différences entre salariés du public et du privé après le tournant managérial des États en Europe, Revue française de sociologie Vol. 56 (1) :  47-73

  Johnson, D.S; (2020) Public Versus Private Employees: A Perspective on the Characteristics and Implications, FIIB Business Review 9(1) 9–14

Jonason, P.K; (2014) Personality and politics, Personality and Individual Differences, Journal of Business and Psychology, Vol 35(1): Vol.71, 181-184

Kayarohanam, S; Asokan, R; (2015) A Comparative Evaluation of Workers Depression Level between Private and Government Hospital in Malaysia by Using Zung Self-Rating Depression Scale, International Journal of Research in Management, Vol.6(5): 70-81

Kobasa, S. C. O; & Puccetti. M. C. (1983). Personality and social resources in stress resistance. Journal of Personality and Social Psychology, 45, 839-850.

Kobasa, S. C. O; & Puccetti. M. C. (1983). Personality and social resources in stress resistance. Journal of Personality and Social Psychology, 45, 839-850.

Kristof, A.L.; (1996) “Person–organization fit: An integrative review of its conceptualizations, measurements, and implications”; Personnel Psychology, Vol.49, 1996.

Lindquist, T. M. 2008. Recruiting the millennium generation: The new CPA. CPA Journal 78 (8): 56–59.

Lyons, S; Duxbury, L; & Higgins, C. (2006). A comparison of the values and commitment of private sector, public sector and parapublic sector employees. Public Administration Review, 13, 605–618.

  Maczulskij, T;Viinikainen, J; (2021)  Personality and Public Sector Employment, Discussion Paper Series, I Z A Institute of  Labor Economy, www.iza.org

Mala, R; & Chand, P. (2015). Judgment and decision-making research in auditing and accounting: Future research implications of person, task, and environment perspective. Accounting Perspectives, 14, 1-50. doi:10.1111/1911-3838.12040

Narayanan, R; Syed Zafar, M(2011). Mental health among private and public sector employees – a comparative study,SRM Management Digest, Working Paper Vol.9 : 320-323

Naseer, s; Bouckenooghe, D; Syed, F; Khan, A.K; Qazi, S; (2020) The malevolent side of organizational identification: unraveling the impact of psychological entitlement and manipulative personality on unethical work behaviors,

 Nelson, M; and H. T. Tan. 2005. Judgment and decisionmaking research in auditing: A task, person and interpersonal interaction perspective. Auditing: A Journal of Practice and Theory 24 (Supplement): 41–71.

Nevicka, B; De Hoogh, A. H; Van Vianen, A. E; Beersma, B; & McIlwain, D. (2011). All I need is a stage to shine: Narcissists’ leader emergence and performance. The Leadership Quarterly, 22, 910–925.

Priya, B; (2018) Conference on Recent Innovations in Emerging Technology & Science, Jb Institute of Technology, Dehradun & IJCRT, April 6-7,PP.209-216.

Rahmani. S. Gholamali Lavasni, M. & Tanha. Z. (2015).Gender differences in personality and sensation seeking in Tehran University students. Journal of Social Studies of Women's Psychology. 13(3). 153-174. (In Persian).

Rebellow, M.A; Patra, S; (2017) Influence of Self Esteem in Decision Making Styles of Indian Corporate Executives – Public & Private Sectors. IOSR Journal of Business and Management, Vol.19 (11): 28-36

  Rovelli, P;   Curnis, C; (2021). The perks of narcissism: Behaving like a star speeds up career advancement to the CEO position, The Leadership Quarterly, https://doi.org/10.1016/j.leaqua.2020.101489.

Safarzadeh. M. sajadi, S|. & shabani. M. (2020).The Effects of Personality Type on the Audit Quality (Case study: Evidence from Supreme Audit Court Auditors of Iran). Journal of Governmental Accounting. 6(2).145-154. (In Persian).

Shurden, S. 2018. A study of the relationship of narcissistic leadership in the accounting profession on job satisfaction: An application of structural equation modeling. Journal of Finance and Accountancy 23: 1–19.

Solomon, E.E. (1986). Private and public sector managers: an empirical investigation of job characteristics and organizational climate. Journal of Applied Psychology, 71(2), 247-259.

Stackman, R.W; Connor, P.E. And Becker, B.W. (2005). Sectoral Ethos: An Investigation of the Personal Values Systems of Female and Male Managers in the Public and Private Sectors. Journal of Public Administration Research and Theory, 16:4, pp. 577-597.

Subramanian, S. & Kruthika, J. (2012). Comparison between public and private sector executives on key psychological aspects. Journal of Organisation and Human Behaviour, 1(1), 27–35.

Sudha, K. S; Khan, W. (2013). Personality and motivational traits as correlates of workplace deviance among public and private sector employees. Journal of Psychology, 4(1), 25–32.

Tan, C. E. L; C. A. Jubb, and K. A. Houghton. 1997. Auditor judgments: The effects of the partners’ views on decision outcomes and cognitive effort. Behavioral Research in Accounting 9 (Supplement): 157–75.

Trotman, K.T, Tan, H.C; Ang, N; (2011) Fifty-year overview of judgment and decision-making research in accounting, Accounting and Finance 51: 278–360

Weisberg, Y. J; DeYoung, C. G; & Hirsh, J. (2011). Gender differences in personality across the ten aspects of the big five. Front Psychol; Vol2 (1):1-11. DOI: 10.3389/fpsyg.2011.00178

Weiss, B; Campbell, W. K; Lynam, D. R; & Miller, J. D. (2019). A trifurcated model of narcissism: On the pivotal role of trait antagonism. In The Handbook of Antagonism (pp. 221–235). Elsevier. https://doi.org/10.1016/B978-0-12-814627-9.00015-3.

  Williams, S.D;   Williams, J.R; (2017) Employee Narcissism’s Implications for Performance Management: A Review and Research Directions, Organization Management Journal, 14:4, 198-212,

Woods, Stephen A.; WILLE, Bart; WU, Chia-huei; LIEVENS, Filip; and DE FRUYT, Filip. The influence of work on personality trait development: The Demands-Affordances TrAnsactional (DATA) model, an integrative review, and research agenda. (2019). Journal of Vocational Behavior. 110, 258-271.