جستجوی مقالات مرتبط با کلیدواژه "traits" در نشریات گروه "حسابداری"

The personality characteristics of accountants and auditors make it possible to fit better with the work environment, colleagues and their job along with their accounting experience and knowledge, and ultimately leads to more competent performance. The current research is a systematic review that was done to summarize the researches that were done in this direction and aim to determine the effective personality characteristics of accountants and auditors in the appropriate and inappropriate performance of accounting. The research area was including all published articles with the keywords of the current research in Persian language in the period from 1393 to 1403, and Finally, the number of related and used researches in the current research was 52 titles according to the criteria of inclusion and exclusion of the research and in the final part of the current research, all the traits examined with various trait tests were combined into five big characteristics (Five-Factor Model). Based on the findings and results, agreeableness characteristic was identified as the most important characteristic with high predicting ability regarding the appropriate and inappropriate performance of accountants and auditors. Also, extroversion, conscientiousness, neuroticism, and openness to experience were recognized as other effective characteristics on appropriate and inappropriate of patterns and behaviors of accounting employees to optimize their professional performance.

The main objective of this empirical study is to investigate the perception of professionals in the relevant field and those users of forensic accounting services about the essential traits, basic and relevant enhanced skills and ethical values of forensic accountants. A survey research was carried out and was distributed to the target population who are the users of forensic services such as auditors and academicians. A survey research was carried out and was distributed to the target population who are accounting profession and academicians and user of forensic accounting (lawyer) in the yazd in 2017. a statistical sample of 297 cochran formula people was selectd. they were given a standard questionnaire which is referable in aicpa & international and experts appored the accounting profession and collected by statistical Topsis Technique. The top information on the essential traits that forensic accountants is responsiveness. The top information on the basic/core skills of the forensic accountants is auditing skills,The top information of relevant enhanced skills for the forensic accountants is analyze and interpret financial statements and information, the top information of ethical values to enhance the effectiveness of forensic services is Justice.