Audit Professional Judgements: The Auditor's Individual Differences
Guillermo Sierra Molina
María Santa María Pérez
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.
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