The Impact of Personality Type on the Professional Judgment of the Auditor in Allocation of Time Budget on Estimated Accounts

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SAEIDI GORAGHANI MOSLEM; NASSERI AHMAD

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Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2017 | Volume:2 | Issue:3 Page(s): 169-184

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Information Journal Paper

Title

The Impact of Personality Type on the Professional Judgment of the Auditor in Allocation of Time Budget on Estimated Accounts

Author(s)

SAEIDI GORAGHANI MOSLEM | NASSERI AHMAD | Issue Writer Certificate

Keywords

Professional judgmentQ1

PersonalityQ1

AuditingQ1

NEO Personality questionnaireQ1

Abstract

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.

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APA: Copy

SAEIDI GORAGHANI, MOSLEM, & NASSERI, AHMAD. (2017). The Impact of Personality Type on the Professional Judgment of the Auditor in Allocation of Time Budget on Estimated Accounts. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 2(3 ), 169-184. SID. https://sid.ir/paper/260470/en

Vancouver: Copy

SAEIDI GORAGHANI MOSLEM, NASSERI AHMAD. The Impact of Personality Type on the Professional Judgment of the Auditor in Allocation of Time Budget on Estimated Accounts. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2017;2(3 ):169-184. Available from: https://sid.ir/paper/260470/en

IEEE: Copy

MOSLEM SAEIDI GORAGHANI, and AHMAD NASSERI, “The Impact of Personality Type on the Professional Judgment of the Auditor in Allocation of Time Budget on Estimated Accounts,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 2, no. 3 , pp. 169–184, 2017, [Online]. Available: https://sid.ir/paper/260470/en

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