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Developing the Auditors’ Professional Ethics Compliance Model under the Influence of Auditors’ personality Traits and Intelligence
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Fereshteh Rahimi   , Khadijeh Ebrahimi kahrizsangi * , Arezoo Aghaei chadegani |
| najafabad university |
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Abstract: (366 Views) |
Observance of the professional ethics of the institutions is necessary so that the institutions do not cause conflicts in the society on the one hand, and on the other hand, by making rational and wise decisions, they ensure their long-term interests. The purpose of this research is to investigate the influencing factors on auditors' compliance with professional ethics. This research is a descriptive-correlation research in terms of practical purpose and in terms of analysis. The statistical population includes all certified accountants working in audit institutions, which according to the latest statistics of the certified accountant community, their number is 2710, based on Cochran's sampling formula, 336 auditors were selected as the study sample and the questionnaires were provided to them. And finally, 243 completed questionnaires were analyzed. To measure the intelligence variable from Walter McKenzie's multiple intelligence questionnaires and Keel, Link and Jordan's (2011) moral intelligence questionnaire to measure ethical compliance from the Salehi auditors professional ethics questionnaire (2015) and finally to measure the personality characteristics of the five questionnaire McCree and Costa (1991) personality factor was used. To measure the validity of the questionnaire, the judgment of professors and experts in this field was used. Cronbach's alpha was used to test the validity of the questionnaireThe number of 0.787 was obtained. Also, structural equation modeling using PLS software has been used to investigate the relationships between components. According to the data analysis, the results indicated that there is no significant relationship between neuroticism and compliance with professional ethics. There is a significant relationship between extroversion and compliance with professional ethics. There is a significant relationship between experience and compliance with professional ethics. There is a significant relationship between agreeableness and compliance with professional ethics. There is a significant relationship between conscientiousness and compliance with professional ethics.
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| Keywords: Prsonality Traits, Professional Ethics, Auditors Ethics, Auditors Intelligence |
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Full-Text [PDF 545 kb]
(114 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/08/27 | Accepted: 2023/11/5 | Published: 2024/06/19
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