A Hybrid Entropy-TOPSIS Method to Investigate the Effect of Auditing Team Norms and Peer Personality Components on the Objectivity of Financial Auditors

محورهای موضوعی : Financial Mathematics

Azam Beygi Harchegani ¹ (Department of Accounting, Khorramshahr-Persian Gulf International Branch, Islamic Azad University, Khorramshahr, Iran)
Houshang Amiri ² (Assistant Professor, Department of Accounting, Abadan Branch, Islamic Azad University, Abadan, Iran.)
Mohammad Khodamoradi ³ (Department of Mathematics, Izeh Branch, Islamic Azad University, Izeh, Iran)

تاریخ دریافت : 1400/11/24 تاریخ پذیرش : 1401/01/24 تاریخ انتشار : 1402/06/10

کلید واژه: Entropy, TOPSIS, Objectivity of Financial Auditors,

چکیده مقاله :

Auditors' personality traits have a significant effect on the motivation of their financial behavior. In fact, the personal and personality traits of auditors that can be influenced by the environment play an important role in motivating individuals to engage in financially professional behaviors. Audit team norms are one of the factors in the audit firm environment that affect the auditor's behavior. In this study, the effect of auditing team norms and auditors' personality types on auditor objectivity was investigated. The Entropy technique is used to examine the importance of the norms of the audit team and the personality components of the peers, and based on the results and using the TOPSIS method, these factors affecting the objectivity of financial auditors are ranked. The statistical population of this study includes all professional auditors working in the auditing organization and private auditing institutions, members of the Iranian Society of Certified Public Accountants in 2020, including 242 members. The results showed that extroverted and responsible personality types have a positive and significant effect on auditors' objectivity. The results also showed that the norms of the audit team have a positive and significant effect on the objectivity of auditors.

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