مقاله انگلیسی رایگان در مورد تاثیر شخصیت حسابرس در کیفیت حسابرسی – الزویر 2022

 

مشخصات مقاله
ترجمه عنوان مقاله تاثیر شخصیت حسابرس در کیفیت حسابرسی
عنوان انگلیسی مقاله The influence of the auditor’s personality in audit quality
نشریه الزویر
انتشار مقاله سال 2022
تعداد صفحات مقاله انگلیسی 14 صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
نوع نگارش مقاله
مقاله پژوهشی (Research Article)
مقاله بیس این مقاله بیس میباشد
نمایه (index) Scopus – Master Journal List – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF)
11.063 در سال 2020
شاخص H_index 217 در سال 2022
شاخص SJR 2.316 در سال 2020
شناسه ISSN 0148-2963
شاخص Quartile (چارک) Q1 در سال 2020
فرضیه دارد
مدل مفهومی دارد
پرسشنامه ندارد
متغیر دارد
رفرنس دارد
رشته های مرتبط حسابداری
گرایش های مرتبط حسابرسی – حسابداری مالی
نوع ارائه مقاله
ژورنال
مجله  مجله تحقیقات بازرگانی – Journal of Business Research
دانشگاه ADVANCE, CSG, ISEG, Lisbon School of Economics and Management, Universidade de Lisboa, Lisboa, Portugal
کلمات کلیدی شخصیت حسابرس – کیفیت حسابرسی – کاهش شیوه های کیفیت حسابرسی – شک و تردید حرفه ای – مادی بودن – fsQCA – PLS-SEM
کلمات کلیدی انگلیسی Auditor personality – Audit quality – Reduced audit quality practices – Professional skepticism – Materiality – fsQCA – PLS-SEM
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jbusres.2021.11.082
لینک سایت مرجع https://www.sciencedirect.com/science/article/abs/pii/S0148296321008961
کد محصول e17246
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
1 Introduction
2 Literature review
3 Method
4 Empirical results
5 Conclusions, contributions, limitations and future research
Declaration of Competing Interest
Acknowledgements
Appendix A.
Appendix B. Scale items
References

بخشی از متن مقاله:

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.

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).

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). However, auditing research has used other taxonomies, such as the typeA and type-B personality model. Third, fsQCA method allows exploring the complexity of the characteristics associated with the auditor’s personality, accepting that there is more than one solution to achieve a desired outcome. Moreover, the causal asymmetry finding reveals that the linear causal methods provide limited understanding of the complexity of drivers of audit quality. Personality is a combination of individual traits that interact in a differentiated and complex way with audit quality. To the best of our knowledge, this is a pioneering study in the use of quantitative and qualitative methods in the relationship analysis between personality traits and audit quality. Moreover, the combination of two different statistical methods lends greater robustness and depth to our research. Fourth, the presence of equifinality in the personality and audit quality relationship shows the absence of an optimal audit professional prototype. Individuals are a heterogeneous strategic asset in audit firms (Samagaio and Rodrigues, 2016), being their main production factor. Consequently, the coexistence of persons with different personalities in an audit firm should call for redoubled care in defining policies for hiring and promoting its professionals and in assigning them to the various engagements, particularly those individuals (partners, managers, and seniors) who make the decisions that most influence the quality of the audit report (e.g., sufficiency and adequacy of audit evidence). A decrease in audit quality negatively impacts the prestige and performance of audit firms (Climent-Serrano, Bustos-Contell, Labatut-Serer and Rey-Martí, 2018). Finally, the relationship found between personality and audit quality has implications for policymakers. The Framework for Audit Quality (IAASB, 2014) recognizes that auditors’ characteristics are one of the determinants of audit quality. Our finding suggests that regulators should consider personality in the entry process to the profession and indicators of quality assessment, broadening the range of human capital attributes normally considered (education, knowledge, and experience).

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