Evaluating the Effect of Auditors' Individual Psychological Bias and Personality Dimensions on Audit Quality

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KARIMI ZAHRA; YaghobNejad Ahmad; SAMADI LARGANI MAHMOOD; Poorali MOHAMMAD REZA

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2022 | Volume:13 | Issue:4 (52) Page(s): 23-52

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Title

Evaluating the Effect of Auditors' Individual Psychological Bias and Personality Dimensions on Audit Quality

Author(s)

KARIMI ZAHRA | YaghobNejad Ahmad | SAMADI LARGANI MAHMOOD | Poorali MOHAMMAD REZA | Issue Writer Certificate

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Abstract

Increasingly, researchers in both psychology and accounting have recognized the importance of personality biases and personality traits, moods, and emotions in decision making. The present study aimed to explore the effects of psychological bias and personality dimensions of auditors on audit quality. In order to measure the biases of overconfidence, optimism, ambiguity tolerance and the five dimensions of personality we used standard psychological questionnaires and modified Jones model was used to measure audit quality. The statistical population of the study consisted of the auditors (directors/partners) in the trusted audit agencies of the Iranian stocks market, besides the listed companieson the stock exchange which were audited by the said audit agencies. The financial statements of these companies for the year 1397 were examined cross-sectionally and eight hypotheses were determined. TheJarkbra test showed that seven of the eight independent variables were abnormal. Using the least squares test, the research model was fitted based on which five hypotheses have been confirmed and three hypotheses have been rejected. Then Pagan Godfrey test proved the variance inequality. The results of hypotheses testing indicated significant effect by psychological bias on the audit quality, but indicated no significant effect by personality dimensions on the audit quality.

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APA: Copy

KARIMI, ZAHRA, YaghobNejad, Ahmad, SAMADI LARGANI, MAHMOOD, & Poorali, MOHAMMAD REZA. (2022). Evaluating the Effect of Auditors' Individual Psychological Bias and Personality Dimensions on Audit Quality. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(4 (52) ), 23-52. SID. https://sid.ir/paper/416256/en

Vancouver: Copy

KARIMI ZAHRA, YaghobNejad Ahmad, SAMADI LARGANI MAHMOOD, Poorali MOHAMMAD REZA. Evaluating the Effect of Auditors' Individual Psychological Bias and Personality Dimensions on Audit Quality. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2022;13(4 (52) ):23-52. Available from: https://sid.ir/paper/416256/en

IEEE: Copy

ZAHRA KARIMI, Ahmad YaghobNejad, MAHMOOD SAMADI LARGANI, and MOHAMMAD REZA Poorali, “Evaluating the Effect of Auditors' Individual Psychological Bias and Personality Dimensions on Audit Quality,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 4 (52) , pp. 23–52, 2022, [Online]. Available: https://sid.ir/paper/416256/en

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