International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

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

Document Type : Original Article

Authors
HADI javadi 1
Seyyed Hossein Hosseini 2
Bahram Hemmati 2
Azam Shokri 2
1 PhD Student in Accounting, Karaj Branch, Islamic Azad University, karaj, Iran
2 Assistant Professor of Department of Accounting, Karaj Branch, Islamic Azad University, karaj, Iran.
10.30495/ijfma.2022.66659.1828
Abstract
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.
Keywords
dark personality traits
individual accountability
skepticism
professional judgment
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