Investigating the effect of auditor personality type on the content aspect of the readability of the audit report

Subject Areas : Financial and Behavioral Researches in Accounting

Atefeh fazel Dehkord ¹ , Hamidreza Jafaridehkordi ² , Behrouz Eydivandi ³

1 - Department of Accounting, University of Mazandaran, Babolsar, Iran
2 - Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran
3 - Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran.

Received: 2022-01-05 Accepted : 2022-03-29 Published : 2022-05-22

Keywords: Content Aspect Of Readability Of Auditor's Report, Auditors' Personality Type, Personality Traits Theory,

Abstract :

The audit report as a result of the assurance service process and its readability is one of the most important components of the report's comprehensibility for users, which can be influenced by many factors such as the personality traits of the auditors. The present study examines the effect of auditors' personality type on the content aspect of the readability of the audit report. In this study, data related to the auditor personality type variable were collected using the principal components test and five personality factors including extraversion, neuroticism, flexibility, agreeability and conscientiousness, through Neo McCray and Costa (1997) five-factor questionnaire. Gunning phage and flash indices were used to measure the content variability of the auditor's report. The selected sample in this study is 87 partners and audit managers who are members of the Society of Certified Public Accountants and 231 audit reports related to listed companies that were reviewed by these institutions in 2019. The results showed that the auditor's personality type in terms of content The readability of the auditor's report is influential and personality traits including conscientiousness, flexibility and extraversion of the auditor have a positive and significant effect on the readability of the auditor's report and the auditor's neuroticism and agreeability have no significant relationship with the content aspect of the readability of the audit report.

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