The Effects of Interaction among Audit Firms Ethical Culture, Audit Team Norms and Auditors Personality Type on Auditors' Intention to Report Detected Errors

• Main Authors: Arezoo Aghaie, Noushin Ahmadi
• Format: Article
• Language: fas
• Published: Alzahra University 2016-03-01
• Series: پژوهش‌های تجربی حسابداری
• Subjects: intention to report errors; auditors' personality type; locus of control; ethical culture in audit firm; audit team norms
• Online Access: http://jera.alzahra.ac.ir/article_2162_2a26c903c2e183083d09736718ad599f.pdf

Lacking intention to report detected errors by independent auditors reduces the quality of their work and leads to audit firm failure. This study investigates the effects of interaction among auditors personality type, audit firm ethical culture and audit team norms on auditors’ intention to report detected errors. To investigate the interaction effects of the variables, the MODPROBE regression is used. The relation between variables and hypotheses is justified by Theory of Planned Behavior. The sample consists of audit firms, certified auditors in audit organization, and audit firms partners. Data are collected using questionnaire. The results indicate that the existing of audit firm ethical culture and audit team norms moderate the relation between auditors personality type and auditors’ intention to report errors. Thus, in audit firms with strong ethical culture and audit team norms, auditors with any personality type have more intention to report detected errors and misstatements.