International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Investigating the effect of psychological characteristics and financial intelligence of managers on audit quality

Document Type : Original Article

Authors
AZADEH AZA RAFIEE 1
Javad Ramezani 2
Mehdi Khalilpoor Khalilpoor 2
1 PhD Student in Accounting, Islamic Azad University, Noor Branch, Mazandaran, Iran
2 Assistant Professor, Department of Accounting, Islamic Azad University, Noor Branch, Mazandaran, Iran
10.30495/ijfma.2024.60812.1649
Abstract
The purpose of this study is to investigate the effect of psychological characteristics and financial intelligence of managers on audit quality. This research is applied in terms of results; In terms of purpose, analytical; And in terms of time period, it has been intermittent. The statistical population of the study is the members of the board of directors of manufacturing companies listed on the Tehran Stock Exchange and the statistical sample was determined based on the Cochran's formula of 130 people. To assess the quality of the audit, the auditor's comment type was used, and to calculate the psychological characteristics, the Goldberg Five-Factor Personality Questionnaire (including neuroticism, conscientiousness, extroversion, adaptability, and receptivity) was used. The Berman and Knight (2013) financial questionnaire consisted of four factors: baseline comprehension, artistic comprehension, analytical comprehension, and macro comprehension. The results of the analysis based on structural equations showed that the psychological characteristics and financial intelligence of managers have a significant relationship with the audit quality of companies listed on the Tehran Stock Exchange.
Keywords
Psychological characteristics
financial intelligence
audit quality
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