Abstract
As the issue of talent loss among Chinese auditors becomes more severe, job satisfaction, which is a critical factor in employee retention, is indicative of the positive attitude and pleasant mood of employees in the workplace. Consequently, it is essential to examine the factors that contribute to job satisfaction. Leadership is a significant antecedent. Narcissism has attracted considerable attention in business settings in recent years. The characteristics of narcissistic leaders are both destructive and constructive. This study focuses on the auditing industry and aims to explore the impact of narcissistic leadership on auditors’ job satisfaction based on Social Exchange Theory. Since auditors are required to follow professional ethics and objectively review financial statements, the profession may be personally meaningful, and this study also examines the role of meaningful work. The research sample was drawn from 320 Chinese auditors. The questionnaire survey results indicate that narcissistic leadership significantly influences meaningful work, thereby affecting auditors' job satisfaction. In addition, to supplement the survey results, this study interviewed five auditors to explore their views on narcissistic leadership, meaningful work, and job satisfaction. The research findings enhance comprehension of the influences of narcissistic leadership on subordinate auditors and provide certain implications for leaders, human resources practitioners, and accounting firms.
Main Subjects
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