The Effect of Auditors' Psychological Traits on Client Risk Assessment

Subject Areas : Financial and Behavioral Researches in Accounting

Ali Bouzaani Khorasgani ¹ , rahman saedi ² , Mohamad Alimoradi ³

1 - Department of Accounting, Is.C., Islamic Azad University, Isfahan, Iran
2 - Department of Accounting, Is.C., Islamic Azad University, Isfahan, Iran.
3 - Department of Accounting, Is.C., Islamic Azad University, Isfahan, Iran.

Received: 2025-07-09 Accepted : 2025-10-17 Published : 2025-12-20

Keywords: Employer Risk Assessment, Extraversion and Agreeableness, Conscientiousness and Neuroticism, Experientialism, Emotional Intelligence.,

Abstract :

The aim of this study is to investigate the effect of the auditor's psychological characteristics on the assessment of client risk. The method of this study was descriptive, correlational and in the field of survey research. Data and statistical information of the present study were collected through standard questionnaires that were localized to Iranian conditions after consultation with supervisors, consultants and other experts (senior auditors) and designed in accordance with the main research questions and based on the activities considered in the axes using a five-point Likert scale. The statistical population of the study consisted of auditors (audit partners and senior auditors in audit firms). Based on the Cochran formula, a total of 387 auditors were selected by random sampling in 1403. Structural equation tests were used in PLC software to test the hypotheses of this study. The results showed that auditors with higher (lower) extraversion, higher (lower) agreeableness and higher (lower) neuroticism evaluate client risk at a lower (higher) level. The results also showed that auditors with higher (lower) conscientiousness and higher (lower) emotional intelligence assess client risk at a higher (lower) level. Other results showed that auditors with higher (lower) experientialism do not have a significant effect on client risk.

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