The Relationship Between Personality Characteristics and Behaviors Reducing Quality of Auditing

Subject Areas :

Mohammad  Mohammadi ¹ (دکترای مدیریت اجرایی کسب و کار(DBA) دانشکدۀ مدیریت دانشگاه تهران،)
samaneh  tarighi ² (student)

Received: 2017-05-02 Accepted : 2017-09-03 Published : 2017-07-23

Keywords: Organizational Commitment, Reducing Audit Quality (RAQ) Behaviors, The Professional Reducing Audit Quality Behaviors, The Unprofessional Reducing Audit Quality Behaviors, Five Factor Personality Model,

Abstract :

The reducing audit quality (RAQ) behaviors that arise from the actions of auditors during the audit period, reduces the effectiveness of the collection of audit evidence. These behaviors can affect the quality of the audit and undermine the credibility of the audit profession. The purpose of this study is to identify factors that reduce audit quality behaviors and explain their relationship with the auditor's personality and their organizational commitment. To this end, 215 questionnaires were sent as sample to private audit institutions throughout Iran, and the required data were collected by using a distributed questionnaire among the statistical population of the study. Afterwards, using statistical analysis, multivariable regression and Pearson correlation, the validity of the research hypotheses was assessed. The results of the research indicate that the incidence of reducing audit quality behaviors directly has a significant relationship with the auditor's personality. Also, the occurrence of reducing audit quality behaviors has a significant and reverse relationship with organizational commitments.