Popularization of Science

Popularization of Science

Examining the impact of competence, independence, honesty, professional care and experience of the auditor on the quality of the audit, taking into account personality dimensions

Document Type : Original Article

Authors
Ali Asghar Rezaei Rajani 1
Hamzeh Mohamadi Khoshoei 2
Ali Mahdad 3
1 PhD student in accounting, Isfahan branch (Khorasgan), Islamic Azad University, Isfahan, Iran.
2 Assistant Professor of Accounting Department, Isfahan Branch (Khorasgan), Islamic Azad University, Isfahan, Iran
3 Associate Professor, Department of Psychology, Isfahan Branch (Khorasgan), Islamic Azad University, Isfahan, Iran
10.22034/popsci.2024.411866.1287
Abstract
Purpose: The present study was conducted with the aim of investigating the effect of competence, independence, honesty, professional care and auditor experience on the quality of auditing, taking into account personality dimensions.
Method: The current research was an applied research that was conducted in the field. The current research method was correlational in terms of data collection method. The statistical population of the present study included auditors working in all audit categories in audit institutions that are members of the Iranian Certified Public Accountants Society, from which 384 people were selected as a sample. The data collection tool included a standard questionnaire. In order to analyze the data of the current research, the statistical method of structural equations was used. The whole process of quantitative research data analysis was done in SPSS version 20 and PLS version 2 software.
Findings: According to the results of the research model, it was determined that independence, professional care and honesty have a significant effect on auditors' personality dimensions. The results also showed that competence, independence and honesty have an effect on audit quality. According to the results of the research, it was determined that personality traits have a significant effect on audit quality.
Results: Therefore, in order to increase the level of audit quality, attention should be paid to various variables and provide a platform to create competence, independence, honesty, professional care and experience of the auditor.
Keywords
audit quality
personality trait
independence
competence
professional care
Subjects
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