The Relationship Between Auditors’ Organizational Personality and Social Capital of Audit Firms

Shams Bidhendi, Mohammad Reza Shams Bidhendi; Bemani Mohammadabadi, Majid; Refahi Bakhsh, Samaneh

doi:10.22034/jpar.2023.2016556.1251

The Relationship Between Auditors’ Organizational Personality and Social Capital of Audit Firms

Articles in Press

Document Type : Original Article

Authors

¹ PhD student, accounting department, Karaj branch, Islamic Azad University, Karaj, Iran

² Assistant Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran

10.22034/jpar.2023.2016556.1251

Abstract

The purpose of this research is to study the relationship between the auditors’ organizational personality and the social capital of audit firms. For this purpose, around 200 auditors working in audit firms, members of Iranian association of certified public accountants, were randomly selected as a statistical sample. The theoretical foundations of the research are based on library studies and research data are collected through questionnaires. The test of research hypotheses has been done based on the correlation method by using multivariate regression. The findings of the research show that the personality traits of conscientiousness, extroversion, and openness to the experience of auditors have a significant and positive relationship with the social capital of audit firms. However, the personality traits of neuroticism and agreeableness of auditors do not have a significant relationship with the social capital of audit firms. Also, the results of this study confirm that the university education of auditors has no significant relationship with the social capital of audit firms. But professional degrees such as certified public accountant by auditor have a positive and significant relationship with the social capital of auditing institutions. Also, the evidence shows that women play a more positive role in improving the social capital of audit firms compared to men.

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