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

Mahdi Moradi (Faculty of Economics and Business Administration, Ferdowsi University of Mashhad, Mashhad, Iran)
Mahdi Salehi (Department of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran)
Salah Faleeh Mahdi Balah (Department of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran)

Journal of Islamic Accounting and Business Research

ISSN: 1759-0817

Article publication date: 25 September 2024

68

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.

Keywords

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

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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