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Article
Publication date: 10 November 2023

Mohamed Zaki Balboula and Eman Elsayed Elfar

This paper aims to investigate the relationship between audit partner perfectionism traits and audit quality in Egypt, emphasizing the mediating role of professional skepticism.

Abstract

Purpose

This paper aims to investigate the relationship between audit partner perfectionism traits and audit quality in Egypt, emphasizing the mediating role of professional skepticism.

Design/methodology/approach

A mixed-methods approach was used, combining a questionnaire and scenario-based questions for audit partners with secondary data from audited financial statements. The relationships between study variables were tested using structural equation modeling.

Findings

Results denote a significant indirect effect between partner perfectionism traits and audit quality through their professional skepticism. Perfectionism has a significant positive impact on partner professional skepticism, and skepticism influences audit quality.

Practical implications

This study offers opportunities to enhance financial reporting quality, allowing investors to confidently allocate financial market resources. Audit firms can consider the personality traits of auditors in the selection process, team formation and designing training programs. Regulators can use these findings to consider the role of personality traits and attitudes in audit quality when developing regulations and quality assurance systems in Egypt.

Originality/value

To the best of the authors’ knowledge, no studies have examined the effect of partners’ perfectionism traits on professional skepticism and audit quality, especially in Egypt. By examining audit partners, who shape the tone at the top and are accountable for reputation, this study adds a novel dimension to understanding the impact of their qualities on audit outcomes. Moreover, combining survey and secondary data allows us to link these qualities with audit quality, objectively testing our hypotheses.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 12 August 2021

Hossam Mahmoud Zaki Ali

This study aims to explore the intermediate role of self-differentiation in anger management and neurotic perfectionism for a sample of high achievers at some public universities…

Abstract

Purpose

This study aims to explore the intermediate role of self-differentiation in anger management and neurotic perfectionism for a sample of high achievers at some public universities in Egypt and Saudi Arabia. This increases the chances of these students obtaining their rights.

Design/methodology/approach

The researcher used the microcopy of Drake, Murdock, Marszalek and [(the Differentiation of Self Inventory—Short Form (DSI-SF)] scale, differentiation of self child-adolescent perfectionism scale and Davidson and Munro (2000) scale of neurotic perfectionism in addition to the anger management scale of the current study. The researcher used the appropriate statistical methods and the descriptive design to find the results.

Findings

The results showed that there is no statistically significant difference among male and female students in the positive anger management while three was a statistically significant difference among them in the negative anger management favoring male students. Further, there were no statistically significant differences among the study sample according to the country (Egypt and Saudi Arabia) in anger management (positive and negative). Moreover, there was a correlation matrix between the study variables as shown in the study; The statistical analysis was conducted to identify the suggested constructive model and variables of the study, anger management (positive-negative) as an independent variable, self-differentiation as an intermediate variable and neurotic perfectionism as a dependent variable among high achievers, This explains the necessity of preparing the environment for these students to become more healthy, through which they can enjoy all their rights as a category of special education, where most of the focus is on the handicapped groups from special education more than the high achievers’ students.

Originality/value

The study recommended that higher education courses should focus on anger management skills and the development of self-differentiation and the positive part of perfectionism. Also, the current study provided the educators of higher education with some suggestions to promote it and develop high achievers, which may lead to positive mental and physical health for high achievers and raising awareness of society and obtaining their rights in education and life.

Details

International Journal of Human Rights in Healthcare, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4902

Keywords

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