%0 Journal Article %A Saeidi Goraghani, Moslem %A Nasseri, Ahmad %T The Impact of Personality Type on the Professional Judgment of the Auditor in Allocation of Time Budget on Estimated Accounts %J Iranian journal of Value & Behavioral Accounting %V 2 %N 3 %U http://aapc.khu.ac.ir/article-1-266-en.html %R 10.29252/aapc.2.3.169 %D 2017 %K Professional judgment, Personality, Auditing, NEO Personality questionnaire., %X 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. %> http://aapc.khu.ac.ir/article-1-266-en.pdf %P 169-184 %& 169 %! %9 Research %L A-10-2-10 %+ Member of Factuly of Sistan & Baluchestan University(Corresponding Author) %G eng %@ 2538-4228 %[ 2017