نوع مقاله : مقاله پژوهشی
نویسندگان
1 استاد یارگروه حسابداری، عضو هیئت علمی دانشگاه آزاد اسلامی، واحد تبریز
2 استادیار گروه علوم تربیتی، عضو هیئت علمی دانشگاه آزاد اسلامی ، واحد شبستر
3 کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی، واحد تبریز
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The goal of this research is to examine the effect of auditors’ personality traits on the content of the auditing report by using the reports of auditing managers and of institutions of formal accountants community during the periods of 87-89. Multiple and logistic regression is used to test the hypotheses . The result of the research indicates that the Neuroticism has a significant and negative impact on the type of auditor's opinion and number of bets but it doesn’t have a significant and positive impact on the type of bet. Extroversion has a significant and negative effect on the type of auditor's opinion, the type of bet, the number of bets and the number of the paragraph following the statement. Flexibility has a significant and positive impact on the type of bet but it doesn’t have a significant effect on the type of auditor's opinion , the number of bets and the number of the paragraph following the statement. Being Agreeable has a significant and positive impact on the type of auditor's opinion, the type of bet, the number of bets and the number of the paragraph following the statement. Being conscientious has a significant and positive impact on the number of the paragraph following the statement but it doesn’t have a significant effect on the type of auditor's opinion, the type of bet and the number of bets.
کلیدواژهها [English]