English, Article edition: Audit Professional Judgements: The Auditor's Individual Differences Guillermo Sierra Molina; María Santa María Pérez

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Bookmark: http://trove.nla.gov.au/version/16138
Physical Description
  • article
Language
  • English

Edition details

Title
  • Audit Professional Judgements: The Auditor's Individual Differences
Author
  • Guillermo Sierra Molina
  • María Santa María Pérez
Physical Description
  • article
Notes
  • This paper is an empirical study which goal is to know the relationship between individual characteristics of the auditor and the factors that shows their preliminary materiality judgement. For this study, we have used quantitative method of research, using like variable auditor's personality type, in a hand, as is the MBTI and, in other hand, demographics, professionals and ethics variables. According to previous research, we find a determinate type of personality between Spanish auditors. However, our findings, don't permit to see any significant relationship between the auditor's personality type and the valuation of the another factors (quantitative and qualitative) which we are used to measure the preliminary materiality judgement.
  • audit, professional judgements, personality type, ethics.
  • RePEc:sar:journl:v:5:y:2002:i:10:p:179-203
Language
  • English
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