The Moderating Role of Audit Client Size on The Relationship between Auditor Narcissism and Audit Opinion

Abstract

The purpose of this research is to test the moderating role of Audit Client Size on the relationship between Auditor Narcissism and Audit Opinion. The sample covers 41 companies listed on the Egyptian Stock Exchange (EGX70) during the period 2019-2023, which totals 205 observations. The annual reports of the companies are used to collect data from measuring variables. To test research hypotheses, descriptive analysis, correlation analysis and regression model are used. Empirical research shows that auditor narcissism has insignificant effect on audit opinion. Also, audit client size was considered a moderating variable for our research, it was found that there is insignificant impact on auditor narcissism and audit opinion.