The effect of personality type, audit firm size and age on the professional judgment of Iraqi auditors

Abstract

Purpose

This study aims to investigate the factors affecting the professional judgment of auditors in Iraq (personality type, audit firm size and age).

Design/methodology/approach

The statistical population includes 1,750 participants, and the sample size was determined to be 309 participants using Cochran’s sampling formula. The required data has been collected through a questionnaire. Regression factor analysis, Kolmogorov–Smirnov, t and Friedman(f) tests were used to analyze the variables and examine their relationships.

Findings

The results show a significant relationship between neuroticism, extroversion, flexibility, agreeableness and conscientiousness and auditors’ professional judgment. No relationship was observed between the size of the auditing firm and professional judgment. The results also showed a significant relationship between seniority and auditors’ professional judgment.

Originality/value

This study will help increase the knowledge of investors and regulators, providing information to researchers and those interested in auditors’ professional judgment. It can also be a starting point for research in this field. This research investigates the auditor characteristics, including personality traits of auditors, audit firms’ size and age and their impact on auditors’ professional judgment.

Citation

Moradi, M., Salehi, M. and Mahdi Balah, S.F. (2024), "The effect of personality type, audit firm size and age on the professional judgment of Iraqi auditors", Journal of Islamic Accounting and Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIABR-06-2024-0206