Purpose

This paper aims to assess auditor narcissism’s effect on audit market competition (auditor concentration, clients’ concentration and competitive pressure).

Design/methodology/approach

This paper’s method is descriptive-correlational based on published information from listed firms on the Tehran Stock Exchange from 2012 to 2018 using a sample of 188 firms (1,310 observations). The method used for hypothesis testing is linear regression using panel data.

Findings

The results show a negative and significant relationship between auditor narcissism and audit market competition and its indices, including auditor concentration, clients’ concentration and competitive pressure. Moreover, a positive and significant relationship was observed between audit quality and audit market competition and its indices, including auditor concentration, client concentration and competitive pressure.

Originality/value

To analyzes competition indices in the audit market (auditor concentration, clients’ concentration and competitive pressure). The variable is assessed once more using the exploratory factor analysis of the so-called three variables single variable, named audit market competition. So the central question of the study is investigated within a broader sense. Moreover, as the present study is carried out in the emergent financial markets with extremely competitive audit markets to figure out the effect of auditors’ intrinsic characteristics on such markets’ competitiveness, it can provide useful information in this field.

中文翻译：

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审计师自恋对审计市场竞争的影响

目的

本文旨在评估审计师自恋对审计市场竞争（审计师集中度、客户集中度和竞争压力）的影响。

设计/方法/方法

本文的方法是基于德黑兰证券交易所上市公司 2012 年至 2018 年发布的信息，使用 188 家公司的样本（1,310 次观察）的描述性相关方法。用于假设检验的方法是使用面板数据的线性回归。

发现

结果表明，审计师自恋与审计市场竞争及其指标（审计师集中度、客户集中度和竞争压力）之间存在显着负相关关系。此外，审计质量与审计市场竞争及其指标（包括审计师集中度、客户集中度和竞争压力）之间存在显着正相关关系。

原创性/价值

分析审计市场的竞争指标（审计人员集中度、客户集中度和竞争压力）。使用所谓的三变量单一变量的探索性因素分析再次评估该变量，称为审计市场竞争。因此，这项研究的核心问题是在更广泛的意义上进行研究的。此外，由于本研究是在新兴金融市场中进行的，审计市场竞争异常激烈，以了解审计师的内在特征对此类市场竞争力的影响，可以为该领域提供有用的信息。