THE STUDY OF THE EFFECTS OF AUDITORS' PERSONALITY TYPES ON THE REPORT CONTENT

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BARADARAN HASSANZADE RASOUL; ASL FATAHI BAHRAM; ABOALHASANZADEH SEVDA

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2013 | Volume:2 | Issue:6 Page(s): 89-100

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Information Journal Paper

Title

THE STUDY OF THE EFFECTS OF AUDITORS' PERSONALITY TYPES ON THE REPORT CONTENT

Author(s)

BARADARAN HASSANZADE RASOUL | ASL FATAHI BAHRAM | ABOALHASANZADEH SEVDA | Issue Writer Certificate

Keywords

TYPE OF AUDITORS' PERSONALITYQ2

PSYCHOLOGY AND AUDITINGQ2

CONTENT OF THE AUDIT REPORTQ2

Abstract

The goal of this research is to examine the effect of auditors' personality traits on the content of the auditing report by using the reports of auditing managers and of institutions of formal accountants community during the periods of 87-89. Multiple and logistic regression is used to test the hypotheses. The result of the research indicates that the Neuroticism has a significant and negative impact on the type of auditor's opinion and number of bets but it doesn't have a significant and positive impact on the type of bet. Extroversion has a significant and negative effect on the type of auditor's opinion, the type of bet, the number of bets and the number of the paragraph following the statement. Flexibility has a significant and positive impact on the type of bet but it doesn't have a significant effect on the type of auditor's opinion, the number of bets and the number of the paragraph following the statement. Being Agreeable has a significant and positive impact on the type of auditor's opinion, the type of bet, the number of bets and the number of the paragraph following the statement. Being conscientious has a significant and positive impact on the number of the paragraph following the statement but it doesn't have a significant effect on the type of auditor's opinion, the type of bet and the number of bets.

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APA: Copy

BARADARAN HASSANZADE, RASOUL, ASL FATAHI, BAHRAM, & ABOALHASANZADEH, SEVDA. (2013). THE STUDY OF THE EFFECTS OF AUDITORS' PERSONALITY TYPES ON THE REPORT CONTENT. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 2(6), 89-100. SID. https://sid.ir/paper/238160/en

Vancouver: Copy

BARADARAN HASSANZADE RASOUL, ASL FATAHI BAHRAM, ABOALHASANZADEH SEVDA. THE STUDY OF THE EFFECTS OF AUDITORS' PERSONALITY TYPES ON THE REPORT CONTENT. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2013;2(6):89-100. Available from: https://sid.ir/paper/238160/en

IEEE: Copy

RASOUL BARADARAN HASSANZADE, BAHRAM ASL FATAHI, and SEVDA ABOALHASANZADEH, “THE STUDY OF THE EFFECTS OF AUDITORS' PERSONALITY TYPES ON THE REPORT CONTENT,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 2, no. 6, pp. 89–100, 2013, [Online]. Available: https://sid.ir/paper/238160/en

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