Machiavellianism and Auditor's Individual Effectiveness

The present study examines the relationship between auditor's individual effectiveness and machiavellianism. Individual effectiveness implies the individual's performance in the organization, how the individual perform his/her task, and the level of goal achievement by the individual, while machiavellianism permits the use of any means to achieve the goal; even if it conflicts with the same goals. Theoretical foundations of the research were collected through library studies and research data were gathered by the questionnaire. The study sample consists of 518 private and public sector auditors. The research hypotheses were examined based on the correlation method and through multivariate regression test. The results of the study indicate that machiavellianism has a significant and negative relationship with auditor's individual effectiveness in both public and private sectors. Also, machiavellianism and auditor's individual effectiveness variables are different in public and private sectors. Auditor's educations and work experience variables have a significant relationship with auditor's individual effectiveness in the private sector, while there is no significant relationship between them in the public sector. Gender variable has no significant relationship with auditor's individual effectiveness in both public and private sectors.