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Signaling in Accounting Job Postings: Seductive Language for Narcissists

Sat, October 15, 10:30am to 12:00pm, TBA

Abstract

Prior research indicates that narcissistic executives are more likely to engage in earnings manipulation as well as a variety of other potentially harmful corporate behaviors. Prior studies also posit that narcissists rise through organizations because they convince others into believing they possess superior abilities despite their accompanying negative traits. We investigate the earliest phase during which narcissistic candidates can enter high-level accounting positions –the creation of and response to job postings. In our first experiment, we find that as the pressure for earnings management increases, experienced executive recruiters exhibit a stronger preference for including terms in a Chief Accounting Officer job posting that portray the ideal candidate as a “Rule-Bender” (as compared to a “Rule-Follower”). In a second experiment, we find that job seekers are more attracted to job postings that include “Rule-Bender” language as their trait narcissism increases. Our results suggest that earnings management is likely to be facilitated very early in the recruiting process as recruiters strategically select language conveying a need for rule-bending and likeminded candidates respond.

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