Presenting a model for optimized selection of certified public accountants based on compliance with code of ethics for professional accountants with personality trait approach

Document Type : Original Article

Authors

1 PhD Student of Accounting, Islamic Azad University, Rasht Branch, Rasht, Iran

2 Assistant Professor in Accounting Department, Islamic Azad University, Rasht Branch, Rasht, Iran.

3 Associate Professor in Psychology Department, Islamic Azad University, Rasht Branch, Rasht, Iran.

Abstract

Abstract
Personality is one of the ways to illustrate human’s characteristics which is usually related to some stable features and other hand Many research evidence regarding big five personal traits have been extended during the years. Current research presents a practical model for optimized selection of certified public accountants based on their personal traits. This study is of causal and behavioral type in terms of process and connection with surroundings respectively. Statistical population of the research are certified public accountants working in auditing organization and auditing institutes. In this study, the causal relationship between personal traits by the use of big five personal traits model (NEO-PI) Neuroticism, Openness to experience, Extraversion, Agreeableness, Conscientiousness and code of ethics ( Integrity, Independence,Confidentiality, Professional Competence, Professional behavior, Professional Regulations) have been investigated. Acquired data have been analyzed by using structural equations approach in SMART PLS3 software. The results show that agreeableness, openness to experience and neuroticism are the most significant personal traits of certified public accountants in a causal framework.

Keywords

References

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International Journal of Finance & Managerial Accounting
Volume 5, Issue 18
September 2020
Pages 79-90

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