Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 8 28 2023 01 01 Investigating the effect of psychological characteristics and financial intelligence of managers on audit quality 231 240 23586 10.30495/ijfma.2024.60812.1649 EN AZADEH AZA RAFIEE PhD Student in Accounting, Islamic Azad University, Noor Branch, Mazandaran, Iran Javad Ramezani Assistant Professor, Department of Accounting, Islamic Azad University, Noor Branch, Mazandaran, Iran Mehdi Khalilpoor Khalilpoor Assistant Professor, Department of Accounting, Islamic Azad University, Noor Branch, Mazandaran, Iran Journal Article 2021 05 19 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. http://www.ijfma.ir/article_23586_cd5e6ee3930e5d315f8139d1a87bb106.pdf