Examining the Impact of Narcissistic Leadership on Premature Termination of Audit Procedures: The Mediating Role of Organizational Cynicism

Abstract

The present study aims to examine the impact of narcissistic leadership on the premature termination of audit procedures, considering the mediating role of organizational cynicism. In terms of purpose, this research falls within applied studies, and methodologically, it is classified as descriptive-survey research. The statistical population consisted of 184 certified public accountants employed at the Audit Organization. The sample size was determined using Cochran’s formula for a known population, resulting in a sample of 125 participants. Data were collected using a questionnaire, whose validity was confirmed by experts, and reliability was verified with a Cronbach’s alpha of 0.70. Data analysis was conducted using descriptive and inferential statistics, specifically structural equation modeling, with SPSS version 21 and SMART PLS version 3. The findings indicate that narcissistic leadership significantly affects the premature termination of audit procedures. Furthermore, organizational cynicism was found to mediate the relationship between narcissistic leadership and premature termination of audit procedures.