AU - Saeidi Goraghani, Moslem AU - Nasseri, Ahmad TI - The Impact of Personality Type on the Professional Judgment of the Auditor in Allocation of Time Budget on Estimated Accounts PT - JOURNAL ARTICLE TA - khu-aapc JN - khu-aapc VO - 2 VI - 3 IP - 3 4099 - http://aapc.khu.ac.ir/article-1-266-en.html 4100 - http://aapc.khu.ac.ir/article-1-266-en.pdf SO - khu-aapc 3 ABĀ  - 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. CP - IRAN IN - LG - eng PB - khu-aapc PG - 169 PT - Research YR - 2017