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aapc 2017, 2(3): 169-184 Back to browse issues page
The Impact of Personality Type on the Professional Judgment of the Auditor in Allocation of Time Budget on Estimated Accounts
Moslem Saeidi Goraghani 1, Ahmad Nasseri 2
1- Member of Factuly of Sistan & Baluchestan University )Corresponding Author) , Moslem.saeidi@acc.usb.ac.ir
2- Assistatnt Professor of Sistan & Baluchestan University
Abstract:   (277 Views)
A large part of the audit opinion is based on professional judgment. So auditors personality characteristics that in some studies has been identified as a factor influencing on the professional judgment, should be more closely examined. This research was conducted in 2016  with the aim of the finding an answer to this question whether does personality type effect on the auditors' professional judgment? The population of the auditors in auditing institutions in Iran and sample included 184 members of the community. Data needed to test the hypothesis is collected through NEO and Kaplan & Reckers questionnaires and using the software SPSS 24 were analyzed. Results of regression analysis showed that among NEO personality dimensions only neuroticism is significant positive correlation with professional judgment. Other personality dimensions such as extroversion, flexibility, agreeableness, conscientiousness have no significant relationship with professional judgment.
Keywords: Professional judgment, Personality, Auditing, NEO Personality questionnaire.
Full-Text [PDF 151 kb]   (148 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/04/20 | Accepted: 2017/05/5 | Published: 2017/09/22
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Saeidi Goraghani M, Nasseri A. The Impact of Personality Type on the Professional Judgment of the Auditor in Allocation of Time Budget on Estimated Accounts. aapc. 2017; 2 (3) :169-184
URL: http://aapc.khu.ac.ir/article-1-266-en.html
Volume 2, Issue 3 (9-2017) Back to browse issues page
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