Designing a model for auditors' professional judgment by emphasizing their personality traits with a hybrid approach

Subject Areas : Journal of Capital Market Analysis

abbas bakhtiari ¹ , Rezvan Hejazi ² , Alireza Jorjorzadeh ³

1 - Financial ManagerPhD student, accounting department, management and economics faculty, Ahvaz University of Science and Research, Iran
2 - Full Professor, Academic Faculty, Accounting Department, Faculty of Management and Economics, Khatam University, Iran
3 - Assistant Professor, Department of Theoretical Economics, Faculty of Human Sciences, Management and Economics, Ahvaz University of Science and Research, Iran

Received: 2023-02-09 Accepted : 2023-04-23 Published : 2023-05-22

Keywords: Personality traits, metasynthesis, auditor professional judgement,

Abstract :

The purpose of this study was to provide amodel for auditors' professional judgment by emphasizing their personality traits with a hybrid approach.The present study is fundamental in nature,which has been done using a hyper-combined qualitative method.A meta-combination is a qualitative study that examines information and findings extracted from other qualitative studies related to asimilar topic.As a result, the sample for metacomposition consists ofselected qualitative studies based ontheir relationship with the research question.The results of the present study show the extraction of 110 open source code, 41 subcategories and 6 main categories.By categorizing the concepts and classifying them, the categories and subcategories of personality traits affecting the professional judgment of auditors were identified. Thus, the category of commitment and adherence to principles includes subcategories: honesty, integrity and adherence toethical principles,accountability including subcategories: accountability, explanation of responsibilities and gaining trust, Machiavellianism including subcategories: power-seeking, pragmatism, attention to means To achieve the goal, personal control over affairs, reliance on objective facts, reliance on rules and regulations and distrust of others, the category of internal factors including subcategories: self-confidence, focuson detail, individual and social personality, creativity,perception of people Towards the auditor's emotionalreactions, subjectivism,focus onprofessional competencies and accuracy in performing the audit work,experience categoryand simplificationof complexitiesincluding subcategories: simplification of complexities, relevant andunrelated information,exceptions, expertise,reliance on audit history,High power of information processing,creating reliablesolutions,crisis management,reliable decision making, interpreting information andrecognizing effective criteria and independence category includingsubcategoriesselectivity and compatibility,auditor neutrality,nonbias, protectionof shareholders'interests and lack of grouployaltyAs categories andsubcategories Categoriesof personality traits influencing the professional judgment ofauditors were identified.