Investigating the Effect of Personality Organization, Job Stress, and Ego Strength on Audit Quality

Abstract

Objectives: The purpose of this study was to investigate the effect of personality organization, job stress and ego strength on predicting audit quality in auditing organizations and independent audit companies. Method: The statistical population of this study is all auditors of the audit organization with 191 individuals and independent audit companies with 208 companies, which included at least 3 auditors in 2019, which finally constituted 815 people in the statistical population. 261 individuals were selected using random sampling method. For data collection, the standard questionnaires of audit quality, inventory of personality organization (IPO), job stress questionnaire and the Psychosocial Inventory of Ego Strengths (PIES) were used, which were designed based on a five-point Likert scale. Results: The research results showed that the variables of personality organization (0.425) and ego capability (0.222) had a positive and significant effect on the audit quality of auditors of independent audit companies and job stress (-0.505) had a significant and inverse impact on the audit quality of auditors of independent audit companies. Conclusion: The quality of auditors' audits can be predicted according to personality organization, ego strength and job stress of auditors, which can be used in the performance of stock exchange companies as well as other investment companies. The research findings can present new topics in professional associations for training courses.

Mediating Role of Professional Commitment in the Relationship Between Technostress and Organizational Stress, Individual Work Performance, and Independent Audit Quality

“…Such that, Mahmudi et al (2022) found, auditor work stress pressure has a negative and significant effect on audit quality. Also, Nasirpour et al (2022) found job stress had a significant and inverse impact on the audit quality of auditors of independent audit companies.…”