مقاله انگلیسی تأثیر شخصیت حسابرس بر کیفیت حسابرسی

این مقاله علمی پژوهشی (ISI)  به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۲ دارای ۱۴ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.

کد محصول: h791

سال نشر: ۲۰۲۲

نام ناشر (پایگاه داده): الزویر

نام مجله:   Journal of Business Research

نوع مقاله: علمی پژوهشی (Research articles)

تعداد صفحه انگلیسی: ۱۴ صفحه PDF

عنوان کامل فارسی:

مقاله انگلیسی ۲۰۲۲ : تأثیر شخصیت حسابرس بر کیفیت حسابرسی

عنوان کامل انگلیسی:

The influence of the auditor’s personality in audit quality

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Abstract

This study analyzes the auditor personality impact on audit quality, using partial least squares structural equation model and fuzzy-set qualitative comparative analysis methods. This research draws on the insights of Big 5 personality theory and empirical studies in audit quality. The PLS-SEM result reveals that the traits of agreeableness, conscientiousness and openness are positively associated with professional skepticism of auditors, while conscientiousness and neuroticism negatively affect reduced audit quality practices. The fsQCA results show the existence of multiple configurations of personality traits leading to high (low) audit quality. Moreover, the causal asymmetry found reveals that personality is a combination of individual traits that interact in a differentiated and complex way with audit quality. This study complements previous research on auditor’s drivers for supplying audit quality and provides support to audit firm decisions informing about the most relevant combinations of personality traits that auditors must have to make outstanding audit quality.

Keywords: Auditor personality, Audit quality ,Reduced audit quality practices, Professional skepticism, Materiality, fsQCA PLS-SEM

۱.Introduction

 The provision of credible accounting information is very relevant to improve resource allocation and efficient contracts and it can be achieved through auditing (DeFond and Zhang, 2014). The confidential nature of auditing, which is in force in many countries, prevents users of financial statements from accessing the quality of the work carried out by auditors (Gundry and Liyanarachchi, 2007).

 However, it is not possible to anticipate the situations in which auditors could compromise audit quality (Gundry and Liyanarachchi, 2007). Christina and Brahmana (2019) state that, even though some studies link the individual differences in auditors to audit quality, the results are still not consistent. Some studies focused on the effect of several individual auditors’ personal characteristics, but did not focus on auditor personality (Gul, Wu and Yang, 2013). The studies that focused on the effect of auditor personality on audit quality found a significant relationship between them (Gundry and Liyanarachchi, 2007; Christina and Brahmana, 2019; Balasingam, Arumugam and Sanatova, 2019)…

۵.Conclusions, contributions, limitations and future research

 Overall, the results of our study show that there is a relationship between personality and audit quality. The PLS-SEM result reveals that agreeableness, conscientiousness and openness are positively associated with professional skepticism of auditors, while conscientiousness and neuroticism negatively affect RAQP. Additionally, configurational analysis has shown that there are different combinations (asymmetric) of personality traits that lead to the same outcomes in audit quality.

The findings provide important theoretical, practical and policy implications. First, our work shows that personality traits are a driver of audit quality. Audit quality is influenced by contextual factors (Kleinman, Lin and Palmon, 2014), as personality may be influenced by national culture (Church, 2016). Our finding agrees with the conclusions of studies conducted in other countries (e.g., Farag and Elias, 2016), showing that the relationship seems to be indifferent to the country context. Second, we used the ‘Big Five’ taxonomy to structure the dimensions of the auditor personality, a model that has been used more since the 90 s (John et al., 2008), being the grand theory that explains the functioning of the whole individual (McCrae and Costa, 2008a)…

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