Assessing the competence of auditors with the mediating role of neo-personality profile and extra-role behaviors

Subject Areas : Journal of Capital Market Analysis

shahrzad ahmadi ¹ , alireza matoufi ²

1 - university gorgan
2 - univercity gorgan

Received: 2022-02-02 Accepted : 2022-03-16 Published : 2022-05-22

Keywords: competence, Auditors, Neo Personality Profile, Transparent Behavior,

Abstract :

The purpose of this study is to investigate the competence of auditors with the mediating role of neo-personality profile and extra-role behaviors. The present study is a quantitative and applied purpose, which is a survey. A researcher-made questionnaire was used to test the model. The time domain of the present study includes the employees of the audit organization in Golestan province, which is during a period of time in 1400. The statistical sample includes 70 people from the mentioned community based on Cochran's formula. Which was analyzed using spss, pls software. For this purpose, two hypotheses were formed that the results of statistical analysis showed that there is no positive relationship between auditors' competence and neo-role behaviors and neo-personality profile. Also, Neo's personality profile does not mediate the effect of extra-role behaviors on audit competence. The results of this study contribute to the competence of auditors as well as their behavior and personality factors in the organization.