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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   winter 2018 , Volume 6 , Number 24 ; Page(s) 177 To 190.

A study of the relationship between personality traits and auditors ethical intention

Author(s):  Mohseni Abdolreza*, GHASEMI MOSTAFA, KARAMI MOHSEN
* Department of Accounting, Bushehr Azad University, Bushehr, Iran
In addition to the responsibility of the owners, the auditors have a greater responsibility for their social responsibility. Auditors should be responsible, when reporting and reviewing, for all persons who use financial statements for any reason, to make appropriate economic decisions by relying on audit reports by auditors. In this study, the relationship between the personality traits and auditors ethical intention in the audit firms have been investigated. Data is collected by questionnaires distributed among statistical sample of the study, which included 90 practitioner auditors on audit firms in 2015. This research in terms of purpose is functional and in terms of method is descriptive-correlation. Multiple linear regression analysis for hypothesis test is used. The findings show there is a positive and significant relationship between conscientiousness, openness, agreeableness and extraversion with ethical intention and there is a negative and significant relationship between neuroticism and ethical intention.
Keyword(s): Personality traits,auditors ethical intention,audit firms
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