Designing a Model for Enhancing Audit Quality Based on Auditors’ Personality Traits
Keywords:
Audit quality, personality traits, professional skepticism, content analysis, structural equation modelingAbstract
The present study aimed to develop and validate a model for enhancing audit quality based on auditors’ personality traits and to identify the personality dimensions influencing audit quality from the perspective of professional experts. This study employed a sequential exploratory mixed-method design grounded in the social constructivist paradigm. In the qualitative phase, data were collected through semi-structured interviews with 19 theoretical and practical experts and analyzed using thematic analysis. In the quantitative phase, a 34-item researcher-made questionnaire derived from the qualitative findings was administered to 300 independent auditors and audit firm executives. The validity and reliability of the instrument were confirmed, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Qualitative findings revealed that audit quality comprises four dimensions: professional competence, independence and professional ethics, audit process and execution, and professional judgment and audit reporting. Furthermore, personality traits affecting audit quality were categorized into three dimensions: cognitive-professional, emotional-behavioral, and ethical-interpersonal. Structural equation modeling demonstrated that all three personality dimensions had significant positive direct effects on audit quality. The cognitive-professional dimension showed the strongest effect (β = 0.793), followed by the emotional-behavioral dimension (β = 0.786) and the ethical-interpersonal dimension (β = 0.778). Model fit indices (R² = 0.679, GOF = 0.579, and NFI = 0.975) indicated excellent model fit and substantial explanatory power. The findings suggest that audit quality is influenced not only by technical and organizational factors but also by auditors’ personality characteristics. Strengthening professional skepticism, analytical thinking, emotional stability, conscientiousness, moral conscience, and integrity can substantially improve audit quality. The proposed model provides a comprehensive framework for auditor recruitment, training, professional development, and policymaking within audit institutions.
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Copyright (c) 2025 MohammadAli Shamohammadi (Author); Hamid Rostami Jaz (Corresponding author); Zekvan Imani, MohammadHossein Ranjbar (Author)
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