The Role of Narcissistic Hypocrisy in the Development of Accounting Estimates

• 成果类型: Article
• 署名作者: Hayes, Matthew J.; Reckers, Philip M. J.
• 署名单位: University of Michigan System; University of Michigan; Arizona State University; Arizona State University-Tempe
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12552
• 发表日期: 2020
• 页码: 1199-1216
• 关键词: dark triad; interpersonal perception; personality-inventory; THREATENED EGOTISM; traits; Machiavellianism; aggression; grandiose; PSYCHOLOGY; attitude

摘要

In an experiment including experienced managers, we investigate how supervisor and subordinate narcissism influence a supervisor's review of a subordinate's accounting estimate. While narcissistic supervisors express greater liking for narcissistic subordinates (narcissistic tolerance), they nonetheless reject and revise the accounting estimates of narcissistic subordinates to a greater extent than they reject estimates of non-narcissistic subordinates (narcissistic hypocrisy), even when doing so inhibits the supervisor's ability to reach a profit target. Our findings contribute to extant research in accounting and psychology. We demonstrate that narcissistic hypocrisy extends beyond the evaluation of others and alters narcissists' willingness to rely on other narcissists in a meaningful financial reporting decision. We also find that narcissistic hypocrisy is robust across age, gender, and supervisory experience.