The Relationship Between Internal Auditors’ Personality Traits, Internal Audit Effectiveness, and Financial Reporting Quality: Empirical Evidence from Jordan

• 발행기관: 한국유통과학회
• 저자명: Ibrahim Emair ALBAWWAT Mohammad Eid AL-HAJAIA Yaser Saleh AL FRIJAT
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.4, 797~808쪽, 전체 12쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.04.30

영문 초록

This study examines the interaction between internal auditors’ personality traits and the internal audit function effectiveness. It also investigates the effect of such interacted variables on financial reporting quality. This study employed a questionnaire survey to collect data from 193 internal auditors of Jordanian companies listed on the Amman Stock Exchange. The study model is validated and tested using the partial least squares structural equation modelling. The results reveal that all the examined personality traits of internal auditors significantly impact internal audit function effectiveness except for the extraversion trait. The results also show that personality traits have indirect effects on financial reporting quality via internal audit function effectiveness. These results suggest that internal auditors with high scores on openness to experience, emotional stability, and conscientiousness traits can be among the most significant contributors to the internal audit function effectiveness. The results also suggest that internal auditors’ personality traits can be regarded as an internal audit function intangible resource that enhances effectiveness. The study’s findings might be of interest to many different parties interested in enhancing internal audit function effectiveness and boosting the financial reporting quality, such as external and internal auditors, auditees, human resource departments, and Chief Internal Audit Executives.

목차

1. Introduction

2. Literature Review and Hypotheses Development

3. Research Methodology

4. Results

5. Discussion and Conclusion

키워드

Personality Traits Internal Audit Function Effectiveness Internal Auditors Financial Reporting Quality