Impaired Financial Reporting Through Rationalizations: Narcissism as a Moderator of the Ethical Effects of Construal Mindset and Moral Disengagement

Philip M. J, Govind S. Iyer, Alan Reinstein, Carey School of Business, Arizona State University, Brint Ryan College of Business, University of North Texas, School of Business Administration, Wayne State University

Journal of Accounting, Auditing & Finance

Published online on December 24, 2025

Abstract

Journal of Accounting, Auditing & Finance, Ahead of Print.
This study examines how stable personality traits influence ethical rationalization and behavioral intent among professional accountants. Drawing on a value–behavior correspondence framework, we investigate whether narcissism—a self-focused, entitlement-...