Open AccessDo Individual Factors Matter? Examining Auditor Judgement Bias and Public Accounting Firm Size
Author(s) -
Caesar Marga Putri,
Asti Putri Pratiwi
Publication year - 2021
Publication title -
international journal of business and society
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.236
H-Index - 15
ISSN - 1511-6670
DOI - 10.33736/ijbs.4297.2021
Subject(s) - accounting , audit , judgement , locus of control , auditor independence , personality , psychology , big five personality traits , affect (linguistics) , auditor's report , business , social psychology , joint audit , internal audit , political science , communication , law
Auditor personality is a topic of interest within the accounting field due to the scarcity of research on accountant personalities in Indonesia. This research aimed to examine the moderating effect of public accounting firm size, personality traits and locus of control on the correlation between role conflict and auditor judgement bias. The sample comprises auditors who work at public accounting firms in Java province and the study uses regression analysis as its method of analysis. The result shows that only internal locus of control has a significant moderating effect on the relationship between role conflict and auditor judgement bias. This indicates that auditor personality and public accounting firm size do not affect auditors’ professionalism in making judgements.