The relationship between organizational personality and auditor professionalism

Document Type : Original Article

Authors
mahdi boshagh 1
HASHEM NIKOOMARAM 2
Mohammad Hassan Janani 3
1 Ph. D Student of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.
2 Professor of Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.
3 Faculty Member of Accounting Department, Islamic Azad University, Borujard branch, Borujard, Iran.
10.22034/jmaak.2025.77767.4318
Abstract
The purpose of this research is to study the relationship between auditor's organizational personality and professionalism. For this purpose, around 106 auditors working in auditing firms, members of the Iranian Association of Certified Public Accountants, were randomly selected as a statistical sample. The time domain of the research is 2024 and the theoretical foundations of the research are based on library studies and research data are collected through questionnaires. The test of research hypotheses has been done based on the correlation method and using multivariate regression. The research findings show that the personality traits of agreeableness, conscientiousness, extroversion and openness to experience and neuroticism in auditors have a significant and positive relationship with professionalism. Also, the results of this study confirm that gender and level of university education of auditors do not have a significant relationship with their professionalism. But work experience has a positive and significant relationship with the auditor's professionalism.
Keywords
Personality
Auditor
Professionalism
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