The Relationship between Personality Characteristics and the Formation of Ethical Judgments

Accountants who working in the accounting profession, involved in judging and selecting of accounting practices. Therefore, this study was to investigate the relationship of personality traits and ethical judgments of accountants, CPAs located in Tehran.
The research is descriptive-correlation. The population of the research includes all CPAs in Tehran, according to the survey conducted by the time of this paper audit firms are 236 and according to Morgan table 103 CPAs as the sample were selected. The present study used random sampling methods and research instrument and statistical method are questionnaires and Pearson correlation in respect.
The findings showed that the test of sub hypotheses regarding the correlation and regression coefficients, agreed, extraversion, conscientiousness, emotional stability, openness to experience have a significant relationship with ethical judgments of CPAs. The results of the test showed that there is significant relationship between personality traits and ethical judgments of CPAs.
According to the findings, emotional stability and openness to experience of CPAs have a direct correlation with their ethical judgment, it seems that the auditors who have right ethical judgments poses the type of personality that these two characteristics are more prominent in them.