The impact of narcissism, self-confidence and auditor’s characteristics on audit report readability

Purpose: The present study aims to assess the impact of narcissism, self-confidence and auditor's characteristics on audit report readability for companies listed on the Tehran Stock Exchange. Design/methodology/approach: The study’s statistical population comprises firms listed on the Tehran Stock Exchange. The present research used a systematic elimination method, and 1,162 firm-year observations were obtained for seven years from 2012 to 2018. Three variables including auditor tenure, audit fee and audit specialization are used for measuring auditing features. The Fog index is used as a proxy for measuring audit report readability. In addition, in this paper, four regressions, including fixed effects, random effects, pooled and T+1, are used to estimate reliable coefficients. Findings: The findings show a negative and significant relationship between auditor’s characteristics (tenure, fee and specialization) and audit report readability. Moreover, the variables of the auditor’s narcissism, self-confidence and mandatory auditor change have a positive and significant association with audit report readability. This study lends support to the theories of personality disorder and behavioral decision. Originality/value: Since narcissism and self-confidence are two characteristics that shape an individual’s character and personality, some involved behavioral factors in auditors’ characteristics contribute to their decisions. The effects of these should be detected to enhance the decision-making process. The said factors significantly impact audit report readability. Hence, this paper attempts to assess the effect of the said factors on audit report readability

Development and validation of a tool for evaluating self-regulated and self-directed aptitudes of learning (SELF-ReDiAL)

Introduction Self-regulated learning (SRL) and self-directed learning (SDL) are widely studied in education, but debates about their relationship have hindered effective measurement in practice. The recently introduced SELF-ReDiAL framework (self-regulated and self-directed aptitudes of learning) addresses this by framing these as adaptable learning aptitudes, integrating SRL features and insights into SDL. Using this framework, we developed and validated a new tool to assess SELF-ReDiAL—particularly valuable for health students and professionals requiring lifelong learning—bridging educational theory and practice. Methods Guided by the SELF-ReDiAL framework, a 30-item questionnaire was developed and administered to students in health-related disciplines across Australia, New Zealand, the UK, and Canada. Exploratory and confirmatory factor analyses (EFA and CFA) assessed the scale’s content and construct validity. Results Overall, 315 responses were analysed (mean age: 23.20 ± 6.73 years, range: 17–58), including 241 women, 70 men, and 4 individuals using other gender terms. Following EFA, 20 items were retained, yielding a four-factor model: ‘Inquisitiveness’ (31.17% variance explained), ‘Accomplishment’ (4.46% variance explained), ‘Implementation’ (4.11% variance explained), and ‘Independence’ (2.54% variance explained). CFA confirmed model fit (χ2 = 374.334, df = 164, p < 0.01, χ2/df = 2.283; CFI: 0.91, TLI: 0.896, RMSEA: 0.064, SRMR: 0.0523). Both Cronbach’s alpha and composite reliability closely met the threshold for all factors. Discussion The SELF-ReDiAL model offers a comprehensive perspective on learners’ ability to take ownership of their learning when addressing gaps in professional knowledge. In health education, assessing SELF-ReDiAL helps identify influencing factors and informs strategies to enhance these aptitudes, prompting lifelong learning and ensuring high-quality patient care