Narcissism, Communion, and Perceptions of Accounting Information Source Reliability

ABSTRACT This study demonstrates that perceived accounting information reliability is biased by the information user’s assessments of the information provider’s narcissism as well as the user’s own narcissism levels. We examine the specific subtypes of user narcissism driving these biases. Ninety-nine business professionals acting as information users read a simulated interview with an information provider (a corporate accountant) focused on a possible revenue misstatement and then assessed the perceived reliability of the information. We also examined the influence of perceived provider communion on reliability assessments. Consistent with narcissistic tolerance, information reliability assessments were higher when both the user and provider were higher in agentic narcissism. Consistent with narcissistic hypocrisy, assessments were lower when both the perceiver and provider were higher in antagonistic narcissism. Also, perceived provider communion was positively associated with reliability assessments. We discuss the theoretical and practical significance of these findings for future management accounting research and practice. Data Availability: Data are available from the first author. JEL Classifications: M41.