Exploring the Effect of the Auditor’s Personality Types on Dimensions of Auditors’ Organizational Silence

Document Type : Original Article

Authors

1 Department of Accounting, Khorramshahr International branch ,Islamic Azad University, Khorramshahr, Iran

2 Assistant Professor, Department of Accounting, Islamic Azad University, Abadan Branch - Corresponding Author

3 Department of Statistics, Izeh branch ,Islamic Azad University, Izeh, Iran

10.22034/iaar.2023.172764

Abstract

Objective: The aim of this study is to investigate the effect of auditor personality types on the dimensions of auditors' organizational silence.
Method: The present research is applied in terms of purpose and descriptive in terms of survey method. The method of data collection is field library type. The Van Dine Questionnaire (2003) was used to measure organizational silence, the Blumenthal Questionnaire (1985) was used to measure the personality types of two-sided auditors (A and B), and the NEO test was used to measure the five-dimensional personality types of auditors. For reliability of the questionnaires, Cornbrash's alpha coefficient was used, all of which were confirmed. The statistical population includes all managers of the Iranian Society of Certified Public Accountants. The number of samples was estimated to be more than 200 observations according to the minimum required observations for the studied model in structural equation modeling.
Results: The results showed that the auditor personality types (A and B) are effective on the dimensions of organizational silence (obedient, defensive and altruistic); it should be noted that the effect of personality type A is greater than personality type B on all dimensions of organizational silence. The results showed that the auditor's five-dimensional personality types are effective on defensive organizational silence.
Conclusion: The results showed that the auditor's five-dimensional personality types are effective on obedient organizational silence. The effect of neuroticism and extraversion on organizational silence is negative.
 

Keywords

References

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Zehir, C., & Erdogan, E. (2011) "The Association between Organizational Silence and Ethica Leadership through Employee Performance". Procedia Social

Accounting and Auditing Research
Volume 15, Issue 57
April 2023
Pages 207-222

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