Investigating the effect of social pressures, commitment and personality traits on the judgment of auditors

The study looked at the impact of social pressures, commitment, and personality traits on auditors' judgments. The statistical population studied by auditors working in 21 auditing institutes was selected as a member of the community. According to the available population size and Cochran's sampling formula, the sample size was approximately 250 people and 350 distribution questionnaires, of which 289 statistical questionnaires could be analyzed. To test the hypotheses, the value of the probability of model fit in the significance state of the parameters was used. The suitability of the model was examined by explaining the hypotheses in the standard estimation mode and the significance of the parameters by modeling the structural equations with the help of Smart PLS software. In statistical analysis, with the help of path analysis test and based on the adjusted model, the results showed that there is a significant relationship between the pressure of obedience and the judgment of auditors. There is a significant relationship between compliance pressure and auditors' judgment. There is a significant relationship between professional commitment and auditors' judgment. There is a significant relationship between emotional commitment and auditors' judgment. There is a significant relationship between normative commitment and auditors' judgment. There is a significant relationship between continuous commitment and auditors' judgment. There is a significant relationship between power gap and auditors' judgment. There is a significant relationship between individualism and auditors' judgment. There is no significant relationship between patriarchy and auditors' judgment. There is a significant relationship between uncertainty and auditors' judgment.