Evaluating the effect of auditor personality types on auditors' professional performance

Professional performance in auditing involves having sufficient knowledge and expertise by executive organization that is being audited. Accordingly, the present study evaluates the effect of auditor personality types on auditors’ performance.

library-field method was used to collect the data. Statistical population of the study included all managers working in auditing organization and private auditing institutions, members of Iranian Association of Certified Public Accountant, including partners, managers and audit supervisors in 2019. More than 200 people were selected as a sample. Then, the questionnaire was randomly distributed in a sample more than the mentioned sample size and finally 382 questionnaires were collected. To evaluate the professional performance of auditors, auditors’ two-factor personality types (A and B), and auditors’ five-factor personality types, Mousavi Kashi and Mohseni Kabir (2019), Blumental questionnaire (1985), and Neo test were used, respectively. Cronbach's alpha coefficient of two-factor personality type scale, professional performance scale, and five-factor personality type scale was obtained at 0.89, 0.79, and 0.85, respectively.

The results showed that the personality types (A and B) of auditor are effective in the professional performance of auditors. The effect of personality type A on the performance of auditors is greater than that of personality type B. The auditor's five-factor personality types affect the performance of auditors' professional performance. The results show that among the auditor personality types (neuroticism, extraversion, flexibility, commitment and adaptability), only neuroticism had a significant effect on the auditor's professional performance.