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javadi, HADI, Hosseini, Seyyed Hossein, Hemmati, Bahram, Shokri, Azam. (1403). The effect of dark personality traits and individual accountability on auditors' skepticism and professional judgment. , 9(35), 65-78. doi: 10.30495/ijfma.2022.66659.1828
HADI javadi; Seyyed Hossein Hosseini; Bahram Hemmati; Azam Shokri. "The effect of dark personality traits and individual accountability on auditors' skepticism and professional judgment". , 9, 35, 1403, 65-78. doi: 10.30495/ijfma.2022.66659.1828
javadi, HADI, Hosseini, Seyyed Hossein, Hemmati, Bahram, Shokri, Azam. (1403). 'The effect of dark personality traits and individual accountability on auditors' skepticism and professional judgment', , 9(35), pp. 65-78. doi: 10.30495/ijfma.2022.66659.1828
javadi, HADI, Hosseini, Seyyed Hossein, Hemmati, Bahram, Shokri, Azam. The effect of dark personality traits and individual accountability on auditors' skepticism and professional judgment. , 1403; 9(35): 65-78. doi: 10.30495/ijfma.2022.66659.1828

The effect of dark personality traits and individual accountability on auditors' skepticism and professional judgment

International Journal of Finance & Managerial Accounting
دوره 9، شماره 35، دی 2024، صفحه 65-78  XML اصل مقاله (350.35 K)
نوع مقاله: Original Article
شناسه دیجیتال (DOI): 10.30495/ijfma.2022.66659.1828
نویسندگان
HADI javadi1؛ Seyyed Hossein Hosseini email 2؛ Bahram Hemmati2؛ Azam Shokri2
1PhD Student in Accounting, Karaj Branch, Islamic Azad University, karaj, Iran
2Assistant Professor of Department of Accounting, Karaj Branch, Islamic Azad University, karaj, Iran.
چکیده
Examining the side role of the components affecting the auditor's skepticism and judgment, not just their direct relationship, provides a more appropriate context for a comprehensive analysis of the dimensions of audit quality improvement. A large part of auditing is commenting based on professional judgment; Therefore, the personality traits of auditors, which have been identified in some studies as an influential factor in professional judgment, should be examined more closely. This study was conducted in 1399 to find the answer to the question whether the dark personality traits and individual accountability of auditors affect their skepticism and professional judgment or not? The necessary information for this research has been collected through a questionnaire. The sample includes 492 questionnaires completed by auditors working in auditing firms that are members of the Iranian Society of Certified Public Accountants and the Auditing Organization in 1399. The results showed that there is a negative and significant relationship between dark personality traits and auditing professional judgment and individual accountability and skepticism have a minor mediating role in the above relationship.
کلیدواژه‌ها
dark personality traits؛ individual accountability؛ skepticism؛ professional judgment
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