The figure depicts participants’ payoffs in our experiment, contingent on negotiated outcomes. Table 1 Relation between Potential and Actual Asset Value Probability of Probability of being being the higher than the Value actual value actual value 1000 5% 95% 950 5% 90% 900 5% 85% 850 5% 80% 800 5% 75% 5% 750 70% 700 5% 65% 650 5% 60% 600 5% 55% 550 5% 50% 500 5% 45% 450 5% 40% 400 5% 35% 350 5% 30% 5% 300 25% 5% 250 20% 200 5% 15% 150 5% 10% 100 5% 5% 50 5% 0% In our experiment, the client chooses a reported amount. The first column includes potential amounts that can Notes: be reported. The second column indicates that the probability that each potential amount corresponds with the actual asset value is 5 percent. The third column shows the probability that the reported amount is greater than the actual asset value. 2 Descriptive Statistics Auditor Client Narcissism Narcissism Low High
The figure depicts participants’ payoffs in our experiment, contingent on negotiated outcomes. Table 1 Relation between Potential and Actual Asset Value Value Probability of being the actual value Probability of being higher than the actual value 1000 5% 95% 950 5% 90% 900 5% 85% 850 5% 80% 800 5% 75% 750 5% 70% 700 5% 65% 650 5% 60% 600 5% 55% 550 5% 50% 500 5% 45% 450 5% 40% 400 5% 35% 350 5% 30% 300 5% 25% 250 5% 20% 200 5% 15% 150 5% 10% 100 5% 5% 50 5% 0% Notes: In our experiment, the client chooses a reported amount. The first column includes potential amounts that can be reported. The second column indicates that the probability that each potential amount corresponds with the actual asset value is 5 percent. The third column shows the probability that the reported amount is greater than the actual asset value. 2 Descriptive Statistics Auditor Narcissism Client Narcissism Low High
Auditor-Narcissism-Paper-10-6-2016.docx