• ISSN: 2301-3567
    • Frequency: Quarterly (2013-2014); Monthly (Since 2015)
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms Jessica C. Xiao
    • Abstracting/ Indexing: Engineering & Technology Library,  Electronic Journals Library, Ulrich's Periodicals Directory, MESLibrary, Google Scholar, Crossref, and ProQuest.
    • E-mail: joebm@ejournal.net
JOEBM 2015 Vol.3(7): 710-714 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2015.V3.271

The Influence of Individual Characteristics on Auditors’ Intention to Report Errors

Arezoo Aghaei Chadegani, Zakiah Muhammaddun Mohamed, and Takiah Mohd Iskandar
Abstract—Reporting detected errors is an important ethical behaviour of auditors which is one dimension of the quality of auditors’ work. The main objective of this study is to investigate the effects of auditors’ individual characteristics including personality type and locus of control on auditors’ intention to report errors. Data are collected by distributing 1000 mail questionnaires among senior auditors in Malaysia. Applying multiple regression analysis, the results reveal that there is a significant and positive relationship between auditors’ individual characteristics and their intention to report errors. In fact, research findings indicate that auditors with personality type A and internal locus of control have more intention to report errors than auditors with type B and external locus of control.

Index Terms—Behavioural intention, reporting errors, individual characteristics, personality type, locus of control.

The authors are with the Department of Accounting, Faculty of Economic and Management, University Kebangsaan Malaysia (UKM), Malaysia (e-mail: arezooaghaie2001@yahoo.com, zmm@ukm.my, takiah@ukm.my).

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Cite: Arezoo Aghaei Chadegani, Zakiah Muhammaddun Mohamed, and Takiah Mohd Iskandar, "The Influence of Individual Characteristics on Auditors’ Intention to Report Errors," Journal of Economics, Business and Management vol. 3, no. 7, pp. 710-714, 2015.

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