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Action Research to Identify the Areas of Auditors' Perceptual Bias based on the Dark Triad of Personality
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Sohbat Salahvarzi   , Seyed Abbas Borhani * , Ali Nemati , Hasan Shirazi |
| Qom branch of Islamic Azad University |
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Abstract: (288 Views) |
The Purpose of this research is identifying the main axes of the underlying causes of the perceptual error of auditors and evaluating the matrix of its effect on the dark triad of personality disorder in auditing. In terms of methodology, this study is placed in the category of exploratory and mixed research, which, by conducting interviews with experts in the qualitative section, first identifies the propositional themes of the occurrence of perceptual error, and then based on the framework of Colaizzi (1978) regarding the determination of categories The axis of this phenomenon takes the necessary action, in a quantitative part, based on the process of Gray VIKOR, to investigate the effect of the occurrence of perceptual error on the possibility of the occurrence of narcissistic personality disorder in the audit. In this study, 12 accounting experts participated in the qualitative section and 26 audit partners who had sufficient experience due to years of service were present as participants in the quantitative section. The results of the study in the qualitative part indicate the existence of 25 propositional themes for the categorization of auditors' perceptual errors in 4 categories under the headings of "normative contexts"; "Job contexts"; "Individual contexts" and "social contexts" of occurrence of perceptual error were categorized. On the other hand, in the quantitative section, it was also determined that the individual contexts of the occurrence of perceptual error are the most important contextual category of the occurrence of auditors' perceptual error, which can stimulate the possibility of the occurrence of narcissistic personality disorder in auditing as a hidden personality dimension.
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| Keywords: Auditors' Perceptual Bias, Dark Triad of Personality, Gray VIKOR |
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Full-Text [PDF 2022 kb]
(142 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/12/18 | Accepted: 2024/04/21 | Published: 2024/11/29
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