the relationship between personality type and delay in reporting to an independent auditor

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