Work

Studying the Effect of Auditors' Behavioral Characteristics on Audit Quality

Year: 2026

Type: article

Abstract: The main objective of this study is to examine the factors affecting audit quality with an emphasis on behavioral and social factors. The statistical population of the present study consists of all auditors who are members of the Iranian Society of Certified Public Accountants in 2023 (1402 solar year). The research model was tested using the Partial Least Squares (PLS) technique, and structural equation modeling was performed using Smart PLS software. The main research question is: Do auditors’ behavioral characteristics affect audit quality? The results of the study revealed that behavioral and social factors related to auditors have a significant impact on audit quality.

Source: Journal of Corporate Sustainability and Accounting

DOI: 10.83015/jes.2026.1242648

Authors: Heydar Mohammadzadeh Salteh, Seyyed Davoud Mousavi

Institution: Islamic Azad University of Marand

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W7213664880

FWCI:

Cites:

Cited by:

Related to: 10