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The Effect of the auditor's personality on audit quality: a study on the dimensions of personality and audit quality
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Hasan Fattahi Nafchi *   , Somaye Tahmasebinia |
| University of Isfahan |
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Abstract: (348 Views) |
Abstract
The audit of financial statements and audit quality is an important issue, and in order to achieve a high audit quality, a set of auditors' personality traits must be carefully examined to determine the effect of each one. Therefore, the purpose of this study was to investigate the effect of the auditor's personality on audit quality. This research is included in the applied research group and has a correlational nature. Also, the data are quantitative and field. The statistical population is auditors working in audit institutions. In this regard, 253 questionnaires were collected and selected during the year 2022. In this regard, after checking the validity and reliability of the designed questionnaire, based on the patterns of structural equations and through SMART PLS software, the relationships between the variables were investigated. The results of the research hypotheses test indicate that extroversion does not affect any of the audit quality dimensions. However, adaptability, lack of neuroticism, and experientiality have a significant effect on all three dimensions of professional skepticism, reduction of audit quality practices, and material judgment. In this regard, the effect of compatibility on the reduction of audit quality practices is negative and significant. Also, conscientiousness has a positive and significant effect on the two dimensions of professional doubt and the reduction of auditing quality methods, but it does not have an effect on the dimension of material judgment. |
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| Keywords: Auditor's personality, professional skepticism, reduction of audit quality practices, material judgment. |
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Full-Text [PDF 1097 kb]
(147 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/07/25 | Accepted: 2023/10/15 | Published: 2024/11/29
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