مشخصات پژوهش

صفحه نخست /The Five-Factor Theory and ...
عنوان The Five-Factor Theory and Auditors' Endogenous and Exogenous Success
نوع پژوهش مقاله چاپ‌شده در مجلات علمی
کلیدواژه‌ها Auditors' Personality Traits, The Five-Factor Theory, Career Success, Endogenous and Exogenous Success
چکیده An auditor's responsibility to society is undeniable, so understanding more aspects of job success and factors affecting it can help auditors and stakeholders better understand the auditor's role in society. Therefore, knowing the personality characteristics of certified accountants could be an essential research topic. Consequently, we have conducted a study to predict the Iranian Association of Certified Public Accountants (IACPA) career success. First, a questionnaire was distributed among the statistical sample of the research, which included 348 where SPSS and LISREL software were used to test the research model. Then we used structural equations to determine the importance of each subset of auditors' personality traits. Findings showed that the personality characteristics based on the five-factor theory significantly affect auditors' subjective (endogenous) success. This means that extroverted auditors, open to experience, agreeableness, and conscientious, are more satisfied with their lives, hope for the future, and personal relationships. All these four personality dimensions of auditors affect the objective (exogenous) success. In such a way that the highest level of income, organizational promotions, and benefits among auditors are related to those who are more extroverted, flexible in relationships, can accept new views, and are more conscientious. Also, there was no relationship between neuroticism and auditors' career success. Additionally, this study encourages experienced independent auditors to embark on a journey of self-discovery, further comprehending their behavioral traits and their impact on their profession. The findings not only shed light on these individual traits but also provide valuable insights for regulatory bodies, including esteemed organizations like the Iranian Association of Certified Public Accountants. This newfound awareness emphasizes the cognitive components and personality dimensions that auditors bring to the table. Ultimately, these results extend beyond the confines of the audit profession. They serve as valuable information for individuals, shareholders, and potential investors, underscoring the significant role that auditors play in shaping social performance.
پژوهشگران روح اله آماره (نفر اول)، بهروز بادپا (نفر دوم)، ونکات آرمن ام آیر (نفر سوم)