Investigating the effect of personality traits on the promotion of auditing professional ethics

The purpose of this research is to investigate the effect of personality traits on the improvement of professional auditing ethics of the auditors of the state tax affairs administration; the statistical population of this research is all the auditors of the state tax affairs administration, whose number is 29,973. Referring to Morgan's table, 379 people were selected as a sample by stratified random sampling method with appropriate assignment. The main measuring tool is a researcher-made questionnaire that consists of 44 questions that are used to measure validity using face validity and Cronbach's alpha method is used to measure reliability. Amos version 10 software was used to fit the research model and test the hypotheses, and the Kolmogorov-Smirnov test was used to measure the normality or non-normality of the data. The findings showed that religious factors with an impact factor of 0.65, criticism with an impact factor of 0.44, employees' attitude with an impact factor of 0.40, responsibility with an impact factor of 0.70, respect with an impact factor of 0.31, and keeping secrets with an impact factor of 27 0.0, organizational citizenship behaviors with an impact factor of 0.86 and trust with an impact factor of 0.49 have a positive effect on auditors' professional ethics. In the meantime, organizational citizenship behaviors have the most impact with an impact factor of 0.86, and keeping secrets has the least impact with an impact factor of 0.24.