جستجوی مقالات مرتبط با کلیدواژه « Neuroticism » در نشریات گروه « حسابداری »

Consistent behavior is a behavior in which doing small unethical acts leads their actors to engage in more egregious behaviors over time that is they consistent with the unethical behaviors. This behavior leading accountants to larger fraudulent financial reports and pushing auditors to ignore more professional ethics. On the other hand, unethical behavior for the first time in some pepole can create an internal incentive to curtail or end it that is called licensing behavior. The purpose of this study is to examine the role of personality traits in the incidence of  licensing and consistent behavior .The method of this quasi-experimental, applied and cross-sectional study was conducted in 1397 in two separate studies .In the first study the statistical population is the accounting students at the Faculty of Economics and Management of Tehran Research Science with a sample of 242 people and in the second study is the technical auditors of Supreme Audit Court of Iran with a statistical sample of 217 people. The research data were collected through a questionnaire and analyzed by simultaneous and step-by-step Discriminant analysis with SPSS software. Individual attributes play an important role in reveal consistent and licensing behavior .Of the NEO big five-factor personality, high level of conscientiousness and low levels of neuroticism can lead to licensing behavior

Economic agents are not rational against neoclassical theories, and do not act rationally because of their preferences or because of cognitive errors. Unreasonable factors such as personality traits, culture, religion and ideology of emotions, opinions of others and so on. Among the factors that play an important role in the behavior and reaction of individuals in different decision making situations, the purpose of this study is to explain the appropriate model of stock investor risk-taking power based on personality characteristics using exploratory factor analysis and structural equation modeling. The purpose of this study is applied research and is in the category of causal research. The research population included experts and investors who used a 35-item questionnaire to identify the indices that were validated and validated after data collection. Was used. Exploratory and confirmatory factor analysis was performed using SPSS software (PLS) for data analysis. According to the data analysis, the findings and statistical data of this study show that the four dimensions of personality sub-factors have a significant and positive effect on investor risk-taking, so it can be concluded that the personality and risk-taking of investors can be concluded. There is a strong relationship with the results of the present study.

The purpose of the present study is to investigate the relationship between personality type of independent auditors and audit report delay. Descriptive - A survey was conducted. The independent variable in this study is the personality type of the independent auditors, which includes five items Neuroticism, extraversion, flexibility, agreeableness and conscientiousness were measured by NEO personality questionnaire. Reliability is measured at 08%. A total of 830 questionnaires were collected from the members of the statistical population who are independent auditors in Tehran province. Information related to the research dependent variable that is delayed in the audit report from the Kodal and Tehran Stock Exchange System. Compiled. The results of the data analysis indicate that there is a significant difference between the personality dimensions of the independent auditors and the delay in There is a significant relationship between the independent auditor's report and the neurotic dimension

The purpose of this study is examining and determining the personality profile of the accounting students and professional accountants. The Five-Factor Model of Personality (NEO) is used for that purpose. The sample was consisted of 97 accounting students and 80 professional accountants. A descriptive and inferential analysis is used for analyzing the data. In order to test the hypothesis، Independent Samples t-Test and one sample T Test is used. The results suggest that about 70. 52% of accounting students، 55. 69% of professional accountants، and 63. 79% of overall accountants have conscientiousness personality profile (C). Also، there are not any significant differences between the personality profile of the accounting students and professional accountants. Furthermore، at the level of 5% significant، the accountants'' personality profile is conscientiousness personality profile (C). These results can be used in accounting education context.