The Model of the Impact of Individual and Organizational Characteristics of Independent Auditors on Audit Quality in Iran

pashaei, ali; ahmadi, faegh; rostami jaz, hamid

[Home ] [Archive]

[ فارسی ]

journal of Value & Behavioral Accounting

Main Menu

Home

Journal Information

Editorial Board

Articles archive

Publication Ethics

For Authors

Peer Review Process

Registration

Site Facilities

Contact us

Search in website

Receive site information

Back to the articles list

Back to browse issues page

The Model of the Impact of Individual and Organizational Characteristics of Independent Auditors on Audit Quality in Iran

Ali Pashaei¹

, Faegh Ahmadi ^*²

, Hamid Rostami jaz³

1- PhD student in Accounting, Qeshm Branch, Islamic Azad University, Qeshm, Iran.Pashaee726ali@gmail.com
2- Assistant Professor, Accounting Department, Qeshm Branch, Islamic Azad University, Qeshm, Iran.(Corresponding Author) , Faegh.ahmadi@iau.ir
3- Assistant Professor, Accounting Department, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.rostamijaaz@iau.ac.ir

Abstract: (49 Views)

The aim of the research is to design a model of the impact of individual and organizational characteristics of independent auditors on audit quality in Iran. The quantitative and qualitative research method is exploratory, fundamental-applied in terms of purpose, and survey in terms of data collection method. The data collection tool is an interview and a researcher-made questionnaire on individual characteristics of independent auditors, organizational characteristics of independent auditors, and audit quality. The statistical population in the qualitative section includes university professors, experts in the field of auditing, and senior managers of audit organizations and certified public accountants. The sample size is 18 people who were selected using purposive sampling. The statistical population in the quantitative section includes audit managers and experts, audit organizations, and the community of certified public accountants; their number is estimated at 1314 people. The sample size is 120 people according to Cohen's table, who were selected using stratified sampling. In order to analyze the data in the qualitative part, the software Nvivo was used, and in the quantitative part, the software SPSS and SmartPLS were used. The time period of this research was 1403. The results of structural equation modeling indicate an additive (direct) and significant effect of the individual characteristics of independent auditors (personal commitment, emotional intelligence, professional competence, and personal independence) on the quality of the audit (compliance with auditing principles and compliance with other auditing rules) and an additive (direct) and significant effect of the organizational characteristics of independent auditors (organizational discipline and competence, excellence of ethics and organizational responsibility, maintaining organizational health, and structural empowerment) on the quality of the audit. Among the individual characteristics, individual independence and among the organizational characteristics, structural empowerment have the greatest impact on the quality of the audit.

Keywords: Individual and organizational characteristics of auditors, audit quality, and independent auditors.

Type of Study: Research | Subject: Special
Received: 2025/11/11 | Accepted: 2026/03/1

References

1. Albawwat, I., M. E. AL-HAJAIA, and Y. Saleh AL FRIJAT, 2021. The Relationship Between Internal Auditors’ Personality Traits, Internal Audit Effectiveness, and Financial Reporting Quality: Empirical Evidence from Jordan, Ibrahim Emair ALBAWWAT, Mohammad Eid AL-HAJAIA, Yaser Saleh AL FRIJAT / Journal of Asian Finance, Economics and Business 8(4): 797–0808

2. Alharasis, E. E., A.F. Alkhwaldi, and K. Hussainey. 2024. Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan. International Journal of Law and Management, 66(4): 417-446

3. Annelin, A. 2022. Audit team equality and audit quality threatening behaviour, Managerial, 38(2): 158-185.

4. Aobdia, D., T. Dong, H. Nilsson, and L. Zhu. 2025. Does Personality Similarity Influence the Formation of Auditor-in-Charge-Client Relationships and Audit Quality? Evidence from the Swedish Military Conscription Data. Evidence from the Swedish Military Conscription Data. Published Online:12 Nov 2025

5. Asare, S., K. Herman van Brenk, b. Kristina, and C. Demek. 2023. Evidence on the homogeneity of personality traits within the auditing profession, Critical Perspectives on Accounting, 99: 102584

6. Baquero, A. 2023. Authentic leadership, employee work engagement, trust in the leader, and workplace well-being: A moderated mediation model. Psychology research and behavior management, 16(1): 1403-1424.

7. Chen, Y.H., K.J. Wang, and S.H. Liu. 2023. How Personality Traits and Professional Skepticism Affect Auditor Quality? A Quantitative Model. Sustainability, 15: 1547.

8. Grohnert, T., R.H. Meuwissen, and W.H. Gijselaers. 2021. Retaining the learning professional: a survival study on workplace learning in professional service firms”, Human Resource Development Quarterly, 32(4): 577-595.

9. Hardies, K., S. Janssen, A. Vanstraelen, and K.M. Zehms. 2025. Using field-based evidence to understand the antecedents to auditors’ skeptical actions. AUDITING: A Journal of Practice & Theory, 44(1): 105-135.

10. Holsti, O.R. 1969. Content analysis for the social sciences and humanities, Reading, MA: Addison-Wesley.

11. Ismail, S., and N. Yuhanis. 2018. Determi- nants of ethical work behavior of malayisian public sector auditors. Asia- Pacific Journal of Business Admin- istration, 10(1): 21-34.

12. Joshi, D. P. L. (2025). Auditors' Characteristics and Audit Quality: Literature Analysis. Available at SSRN: https://ssrn.com/abstract=5231554

13. Mardi, M., S.I. Sarka, and K. Kardoyo. 2022. Determinants of dysfunctional audit behavior in the public accounting firms, Shirkah: Journal of Economics and Business, 7(1): 33-48.

14. Mauritz, C., M. Nienhaus, and C. Oehler. 2023. The role of individual audit partners for narrative disclosures. Review of accounting studies, 28(1): 1-44.

15. Muterera, J., and J.A. Brettle. 2024. Exploring the Impact of Auditor Well-Being on Audit Quality. International Journal of Management, Accounting and Economics, 11(3): 212-228.

16. Pham, H. H., T.H. Nguyen, and M.T. Tran. 2025. Audit quality of financial statements of commercial banks, whether or not there is a difference in audit quality provided by Big4 and Non-Big4 audit firms. International Journal of Economics and Financial Issues, 15(1): 159.

17. Rizqa, A., A. Rita, and N. S. Ria. 2016. Analysis the Personal Characteristics of the Auditor on Dysfunctional Audit Behavior”, Journal of Accountancy, 4(2): 114-128.

18. Saeed, A., M. W. Zafar. R. Manita, and N. Zahid. 2024. The role of audit quality in waste management behavior. International Review of Economics & Finance, 89: 1203-1216.

19. Samagaio, A., and F. Teresa. 2022. The influence of the auditor’s personality in audit quality, Journal of Business Research Volume 141: 794-80.

20. Sherwood, M., A. Nagy, and A. Zimmerman. 2020. Qualified Audit personnel, office workload, and Audit quality, 33(4): 95-117.

21. Tiwari, R. K., and S.G. Maji. 2025. Impacts of corporate governance attributes on audit quality in emerging economies: The case of India. South African Journal of Accounting Research, 39(1): 50-72.

22. Tusheng, X., G. Ehunxiao, and Y. Chun. 2020. How audit effort affects audit quality an audit process and audit output perspective. China journal of accounting research, 13(1): 109-127.

23. Zamboni, Y., and S. Litschig. 2018. Audit risk and rent extraction: Evidence from a randomized evaluation in Brazil. Journal of Development Economics, 134: 133–149

Rights and permissions
	This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Back to the articles list

Back to browse issues page

Persian site map - English site map - Created in 0.14 seconds with 34 queries by YEKTAWEB 4741