TY - JOUR
T1 - The Role of Narcissistic Hypocrisy in the Development of Accounting Estimates
AU - Hayes, Matthew J.
AU - Reckers, Philip M.J.
N1 - Funding Information:
* Accepted by Susan Krische. This paper is based on Professor Hayes’s dissertation completed at Arizona State University. He would like to thank his dissertation committee: Phil Reckers (Chair), Jordan Lowe, and Eldar Maksymov for their guidance, and also acknowledge Mike Mowchan, Artur Hugon, Michal Mat≤ejka, Stacey Whitecotton, Lucile Faurel, Phil Drake, Don Lange, and Berthold Herrendorf for their assistance and support, as well as workshop participants at Arizona State, Ivey Business School, and the University of Michigan–Dearborn, and financial support from the University of Michigan–Dearborn. The authors would also like to thank Susan Krische and two anonymous reviewers for their helpful comments and suggestions. Data is available upon request. † Corresponding author.
Publisher Copyright:
© CAAA
PY - 2020/6/1
Y1 - 2020/6/1
N2 - 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.
AB - 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.
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U2 - 10.1111/1911-3846.12552
DO - 10.1111/1911-3846.12552
M3 - Article
AN - SCOPUS:85082493185
SN - 0823-9150
VL - 37
SP - 1199
EP - 1216
JO - Contemporary Accounting Research
JF - Contemporary Accounting Research
IS - 2
ER -