Auditor's Personality Types and Their Adherence to Code of Professional Ethics

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Sepehri Petro; AZADI KEYHAN; Vatanparast M. Reza; AKBARI BAHMAN

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Journal: MANAGEMENT ACCOUNTING Year:2020 | Volume:13 | Issue:44 Page(s): 205-215

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Information Journal Paper

Title

Auditor's Personality Types and Their Adherence to Code of Professional Ethics

Author(s)

Sepehri Petro | AZADI KEYHAN | Vatanparast M. Reza | AKBARI BAHMAN | Issue Writer Certificate

Keywords

Personality Type

Code of Ethics

Audit

Abstract

The present study investigates the relationship between the Personality Types of the Auditors and their degree of adherence to Audit Code of Ethics. This research is descriptive in terms of the methodology, and in terms of relation with the environment is a behavioral research. In this research, the Personality Types use the Five-factor Personality Model (NEO-PI) to identify Personality Types as Neuroticism, Extraversion, Openness, Agreeableness, Conscientiousness. Also, in the Code of Ethics section, a researcher made questionnaire has been investigated. Data were collected based on Likert scale and analyzed using Excel, SPSS software and Spearman and Pearson statistical tests. The results of the research indicate that the Personality Type " Agreeableness " is most closely related to the degree to which the Auditors adhere Code of Ethics; other characteristics with equal number of replies are in the next category. Also, in general, in terms of the extent to which Auditors adhere to Code of Ethics, professional performance, and independence, they are most closely associated with the types of Auditors' personalities; secrecy, honesty, integrity, and professional conduct are in the next category, respectively.

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APA: Copy

Sepehri, Petro, AZADI, KEYHAN, Vatanparast, M. Reza, & AKBARI, BAHMAN. (2020). Auditor's Personality Types and Their Adherence to Code of Professional Ethics. MANAGEMENT ACCOUNTING, 13(44 ), 205-215. SID. https://sid.ir/paper/951434/en

Vancouver: Copy

Sepehri Petro, AZADI KEYHAN, Vatanparast M. Reza, AKBARI BAHMAN. Auditor's Personality Types and Their Adherence to Code of Professional Ethics. MANAGEMENT ACCOUNTING[Internet]. 2020;13(44 ):205-215. Available from: https://sid.ir/paper/951434/en

IEEE: Copy

Petro Sepehri, KEYHAN AZADI, M. Reza Vatanparast, and BAHMAN AKBARI, “Auditor's Personality Types and Their Adherence to Code of Professional Ethics,” MANAGEMENT ACCOUNTING, vol. 13, no. 44 , pp. 205–215, 2020, [Online]. Available: https://sid.ir/paper/951434/en

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