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Psychological characteristics of auditors and the quality of disclosure of the activity report of the board of directors; Grounded Theory Approach
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Meysam Hasirian   , Rahmatoallah Azad * , Kaveh Azinfar |
| Accounting Department, Babol Branch, Islamic Azad University, Babol, Iran. rahmatallah.azad@gmail.com |
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Abstract: (413 Views) |
| One of the objectives of financial reporting is to prepare and present information to provide a basis for rational decision making by investors and creditors. In this regard, providing useful information related to the ability to influence people's financial decisions that leads to optimal decision making is one of the important points. In order for the financial information to be useful in the decision-making of the aforementioned groups, the goals of financial reporting require that the relevant information be disclosed in a suitable way and access to this information is possible for everyone. The psychological characteristics of managers as the main decision makers of the company and the final approvers of the published reports of the company can play a significant role in regulating and disclosing the company's information. The purpose of this research is to investigate the psychological characteristics of auditors and the quality of disclosure of the board of director's activity report; it is based on the context-based approach. A questionnaire was used to collect the data, which was prepared from the opinions of the auditors using the fuzzy Delphi method. The verification of the hypotheses of this study and the validation of the estimation model have been used through Amos software. The results showed that the appropriate research model and the test of research hypotheses indicate that there is a relationship between auditors' happiness, auditors' self-regulation, auditors' depression, auditors' anxiety and stress, auditors' aggression, attitude towards auditors' fraud, inconsistency of effort and reward, and auditors' success with the quality of report disclosure. There is a significant relationship between the activities of the board of directors. |
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| Keywords: Auditor, report disclosure quality, board of directors. |
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Full-Text [PDF 863 kb]
(124 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2024/12/8 | Accepted: 2025/02/3 | Published: 2026/03/11
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