تاثير ويژگي‌هاي شخصيتي حسابرس بر كيفيت حسابرسي كشور عراق

Audit quality, as a function of auditor performance, is influenced by the type of their personality. The auditing profession may attract different personalities an‎d also require various types of personalities. This leads to distinct categories of personality traits that can result in different audit quality levels. This study examines the impact of auditor personality traits (extraversion, agreeableness, conscientiousness, neuroticism, openness) on audit quality (auditor professional judgment an‎d skepticism). The statistical population of this study consists of all licensed auditors in Iraq. For data analysis, the collected data were first entered into Excel software an‎d then analyzed using SPSS an‎d SmartPLS software. Ten hypotheses were developed in this research. The study’s results indicate that extraversion, agreeableness, openness, neuroticism, an‎d conscientiousness have a positive relationship with audit quality (auditor professional skepticism). Additionally, extraversion an‎d conscientiousness have a positive relationship with audit quality (auditor professional judgment). Among the ten formulated hypotheses, seven were accepted, an‎d three hypotheses (hypotheses four, six, an‎d eight) were rejected.

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