, Mansour Garkaz INTRODUCTION

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1 International Research Journal of Management Sciences. Vol., 3 (7), , 2015 Available online at ISSN x 2015 The Role of Extroversion and Neuroticism Personality Types of Auditors on the Content of the Audit Report (Case Study: the Audit Organization of the Whole Country) Mohammad Zare 1, 2 1, 2*, Mansour Garkaz 1 Department of Accounting, Golestan Science and Research Branch, Islamic Azad University, Gorgan, Iran 2 Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran * Corresponding Author: Mansour Garkaz ABSTRACT: The aim of the research was to study on Extroversion inclinations and neurotic personality types on the content of the audit report of the auditors audit in the entire country. The population was all the managers who work in the auditing CPAs that were a member of society, which 39 individuals were selected based on inclusion criteria. Neuroticism and extraversion personality types were independent variables and the dependent variables were content of the audit report, including i) declaration type, ii) type of the clause provisions, iii) the number of clause provisions, iv) the numbers clause provisions after the declaration. The results showed that neuroticism the opinion paragraph of the auditor and the audit report provided a significant and negative impact on the number had significant and positive impact, but the paragraph following the opinion paragraph in the auditor's report provided no significant impact. Extroversion has negative and significant impact on the auditor's opinion, the condition of comments, the numbers of the comments and the numbers after the comments. Keywords: Auditors Personality, Psychology and Auditing, Content of the Audit Report. INTRODUCTION The role and responsibility of auditors in the community, the owners of capital, other entitled persons and also their beneficiaries required that the general principles of good ethics in all aspects and adhere to the rules of professional behavior and compliance, reliability, and respect for the community to work in any profession, John Holand was among the experts who declared that the kind of personality and the career influence the choice. Kettle believed that the interest and pleasure were in the direct contact with the personality of person and it does not separate tasks and how they act in their personal characteristics and mode of product management issue that was important to adopt (Ebrahimi and Saghafi, 2009). Freud, an Austrian dream analyzer (or Germany) talked about the instincts characters which revealed that they were the most important forces behind the energy that motivates the behavior he called "libido" which can be displaced to alternative targets to be effective in determining his personality he believed dream analysis, which indicated three levels (me, call me, institution). Adler in the study of personality, social stimulations and conscious thoughts (instead of unconscious processes) believed the character of the signs leading to the biological and social s of the few people who knew and developed 4 personality types. Auditors encountered two problems of the groups in the audit process. The first group focused on the subject that what was expected of the auditor and group auditor and the second group was in relation to the fact that how can realize these expectations. Expecting has been to comment on the honesty in the presentation of the data were reported by the framers of the theoretical framework and accounting standards. However, there were no clear criteria for determining that auditor and others on how to interpret the action of this feature. The audit included a review of behavioral science theory and methods of behavioral research that examined the relationship between accounting and auditing behavior. Because the professional opinion was an important part of the audit process, in the last twenty years has increased the number of behavioral studies in accounting. Many researchers tried to determine the relationship between informational theory and the theory of human behavior and also various aspects of their behavior 290

2 and decision making. However, the enormity and complexity of decision-making and behavioral issues related to human behavior were not fully explained (Abdolmohamadi and Wright, 1987). Character considered as one way to portray human characteristics usually with relatively fixed number of features or characteristics of conduct (Molaie, 2010). The type of neurotic and extroverted personality types can be noted. According to Gross (2001) general tendency to experience negative emotions such as fear, sadness, hurrying, anger, guilt and disgust, makes up the domain neuroticism. People with high scores in neuroticism are less likely to have a non-negative opinions can control your impulse and too weak to cope with stress than others. People who get low score in neuroticism, emotional stability and usually quiet, cool and comfortable are able to face with stressful situations without mess or fuss. In contrast, extraverts are community-oriented and have high social skills. Moreover, like people, prefer large groups and gatherings, with its assertive, active, talkative are the characters of extraverts. They have tended to be cheerful. They are also happy, energetic and optimistic. So that the eccentric profile is easy as it is difficult to show the characteristics of Extroversion. In some descriptions, Extroversion has to be considered as a lack of anti-extraversion as a result of introverted instead of friendly relations are independent, normal instead of being lazy and slow. When this means that people prefer to be alone, it may be that people are shy. Introverts do not necessarily suffer from social anxieties. Although, these people do not have the morale of other people, they are not sad or pessimism. The mentioned properties may be seemed in some cases strange or unlikely, but they have met with several researches and led to development concept of five s model (Beyranvand, 2000). Thus, this study aimed to answer the question whether there was a significant relationship between the Extroversion and neurotic personality types auditors in the audit report on the content of the audit or not. METHODOLOGY This research was correlation-descriptive. The population was all the managers who work in the auditing CPAs, 39 individuals were selected based on inclusion criteria. Neuroticism and extraversion personality types of independent variables and the dependent variables content of the audit report were included: Commenting, opinion of the provisions of clause, the articles of the declaration, then numbers of commenting. The study was performed on the stage after the introductory remarks about the gauges and the purpose of the test, how to test the response of the participants was described in detail.the ethical considerations after obtaining the consent of the people and the necessary knowledge, they were assured that the information will be used only in the research will be protected from any abuse. To measure the variables of the questionnaire were as follows. Five personality traits Inventory questionnaire (NEO): The questionnaire contained of 60 questions, each 12 questions were to measure a personality type. A five-point Likert scale was used response to the range. Because independent variables neurotic and eccentric types were the only questions this part of the questionnaire were analyzed. Standardization to NEO by Grosifarshi (2001) on a sample size of 2,000 university students were chosen from Tabriz, Shiraz University of Medical Sciences and the correlation coefficient was reported between 0.56 and Alpha Cronbach's coefficients in each of the main causes of mental irritation were reported 0.86 and 0.73 respectively. In the research of Atashrouz (2007) using internal consistency, Cronbach's alpha coefficient for neuroticism and extroversion were reported 0.74, 0.55, respectively. Indicating the reliability of measuring instruments was desirable. Auditor Opinion Type (AOT): In this study of four types of unqualified opinion, the opposite condition and the auditor's opinion, the provided opinion was acceptable. In order to report the provided of the auditor, Code 1 and Code 0's report were accepted. Restriction (RES): for reports that due to the limited scope have been provided, Code 1 and Code 0 were considered otherwise. Number Total Restriction Paragraph (NTRP): To calculate the number of sections provided, the number of explanatory paragraphs contained in the auditors' report was discussed. Total provisions and clauses disagreement over the report's limitations were considered. Number Emphasis Specific Matter Paragraph (NESMP): Paragraphs emphasized the particular story to highlight a matter if there was ambiguity about the problem of continuity of activities or important but non-essential, after paragraph statement included in the report of the auditors pick, were counted. Pearson correlation and regression was used to analyze the data. For all analyzes the significance level of p <0.05 was used. RESULTS Kolmogorov-Smirnov test showed the normal distribution of the data (p> 0.05). Correlation analysis showed that the correlation between neuroticism and a limitation on the number of items provided (NRP) in the negative and significant correlation exists. There was no significant relationship between other variables (Table 1). 291

3 Table 1. The correlation between the variables. A limitation on the number of paragraphs condition The number of items of disagreement Total provisions condition The number of paragraphs to emphasize the particular story Neurotic r p Extroverts r p The predictability of the content audit on the type of personality extroverted and neurotic, regression was used. The goal of the study was to examine the role of eccentric and neurotic personality type s auditors on the type of audit opinion. Results of the regression analyzes in Table 2 showed that square statistic, which had a significant level of less than 5% of the independent variables on the dependent variable, and the effect of a good fit. The coefficient of determination was 0.358, indicating that the model 35.8 percent of variability explained by the independent variables logistic regression. According to the statistics of the parent and its significance, types of neuroticism, extraversions were significant at the 5% error. Neuroticism and extraversion types of negative coefficients indicated a negative correlation with the type of comment on the audit report, namely neuroticism and extraversion increases the probability of receiving the report was acceptable. Table 2. Summary regression analysis. Variable ) B( Factor Standard error Wald statistic )WALD( Sig. Y-intercept Neurotic Extravert Chi-square test (significance level) : (0.00) Determining : The results of the study of personality type of extrovert and neurotic revealed the effect on the type of items provided auditor s report and is presented in Table 3. Chi square results showed that levels was significantly less than 5% of the independent variables on the dependent variable, and the effect of a good fit. The model determined the coefficient of indicated that 46.3 percent of change in the dependent variable explained by the independent variables the logistic regression. According to Wald significance of the Wald statistics and extraverted type of error at 5% significance level was 5%, while neuroticism types of errors were not significant. There was a negative relationship for the extraverted type of audit and the condition comment was more likely to receive a conditional statement with the increase of extraverted. Table 3. Results of regression analysis ) B( Factor Standard line Wald statistic )WALD( Sig. Y-intercept Neurotic Extravert ) Chi-square test (significance level): 42.29(0.00) Determining model: We also eccentric and neurotic personality types effect on the number of items provided auditors also examined the audit report. According to the results in Table 4, the model showed that independent variables with t-value ratio greater than 1.96 and less than 5% significance level, neuroticism and extraversion types can be provided on the number of items have significant negative impact audit were reported. 292

4 Standard Table 4. Results of regression analysis. Standard error t Sig. Tolerance Linear study Variance inflation Y- intercept Neurotic Extravert Fisher F test (significance level): 7.82(0.00) Adjusted coefficient of determination: Camera-Watson statistic: 1.79 The effect of extrovert personality type and neurotic auditors showed the number of items after the comment. The result of regression and analysis of variance was based on F statistics about the decision. F statistic significance level was less than the significant level (α=0.05) and was estimated to be significant and therefore patterns and relationships between variables was linear. According to the results in Table 5, the models showed that the independent variables with t-value ratio was more than 1.96 and less than 5% confidence level it can be said that the type of neuroticism have significant negative impact on the number of items after commenting. Standard variable Table 5. Summary regression analysis Standard error t Sig. Tolerance Linear study Variance inflation Y- intercept Neurotic Extravert Fisher F test (significance level): 5.76 (0.00) Adjusted coefficient of determination: Camera-Watson statistic: 2.01 DISCUSSION AND COLLUSION The aim of the research was to investigate the relationship between the inclinations Extroversion and neurotic personality types on the content of the audit report of the entire country. The results showed that neuroticism had negative impact on extraversion and a positive and significant impact on the agreement on the type of audit opinion. As for the comments accepted a zero and a significant number have been provided for comments indicated the results of neuroticism and extraversion characteristics that increase the probability of receiving credit report and agreeableness increases the likelihood of further probation. The interpretation of this result showed that agreeableness was essentially as a kind of love and compassion toward others and eager to help, and believe that others were mutually helpful. That's why we can say that the auditors possess these traits, easily and come with their own limitations in addressing auditor disagreements with management that led to a report to be provided and also because of the spirit of cooperation in these people, for more information, management, shareholders, potential investors and potential users of financial statements of companies know their duty and some bands emphasized as a subject in its report so that they underscore the importance of these clauses. On the other hand, because neuroticism tended to experience anxiety, stress, hostility and evolution, shyness, illogical thinking, depression and low self-esteem have defined. According to these definitions, we can see that the auditors who have high neuroticism traits display these characteristics more. According to these definitions, we can see that the auditors who have high neuroticism traits display these characteristics more. As a result of reasons, such as fear of more or less self-confidence, willingness to talk with clients about restrictions or disagreement, and therefore there were no reason for the favorable report issued Extroversion also tend to be positive, determination, mobility, and social compassion and government have defined. It can be interpreted that auditors extroverts character because of optimism and positive thinking, more willing to say they 293

5 have accepted. Other results showed the significant negative effects of extroversion due to limited conditions. In explaining these findings we can say that extroverts having individualized as more reports were provided with clause disagreement. Other results showed that the personality traits of neuroticism, extraversion auditor significant impact on the number of paragraphs if the auditor's report. Neuroticism and extraversion in the form that features a significant negative impact if the number of items the auditor's were reported. The personality traits of neuroticism had significant impact on the number of items reported after the comments were positive and significant effect of extroversion and the number of clauses after negative comments Auditor's report. Neuroticism is the tendency to experience the negative emotions such as fear public, sadness, worry, hurrying, anger, guilt and hatred. And those with a high score in the feature are much weaker than the others come with stress. It seems to feature a lot of their concerns as to the particular story after referred comments and uncertainty over property many provisions of the comment and has drawn attention to the clauses. The results showed that personality trait auditors were influenced the content of the audit report. It is suggested that special attention should be done on the character selection of auditors. REFERENCES Abdol Mohammandi M, Wright, An Examination of the Effects of Experience and Task Complexity on Audit Judgments. The counting Review, 1, January, Atashruz B, Anticipated progress through five personality traits attachment. M.Sc thesis. Shahid Beheshti University. Biranvand A, The relationship between personality types and drive school administrators, M.Sc Thesis, University of Mashhad Ferdowsi. Ebrahimi E, Saghafi A, The relationship between the quality of accounting information Accounting Standards, Auditing Accounting Quarterly Review. 16 (57): Grosifarshi MT, New approach in personality assessment (using analysis in the study of personality). Printing, Tabriz, Daniel publishing and research community Molaei M, Comparative study of the NEO-Five Factor, experience and expression of anger among ordinary Kurdistan delinquent boys. M.Sc Thesis, University of Tabriz. 294