Investigating the Effect of Personality Traits on the Conflict between the Auditor with the Mediating Role of Gender in Iran

Individual and personality traits can provide patterns for predicting their behavior and mental states and are among the factors that can affect the conflict between auditor and client management relationships. This present study aimed at investigating the effect of personality traits on the conflict between the auditor and client management with the mediating role of gender.

The present study adopted a descriptive-analytical approach, and its statistical population included 5020 auditors working in auditing firms and auditing organizations in Iran during 2019. Using a random sampling method and Morgan table, a sample of 357 people was selected. Data were collected through Neo-Five Factor Inventory (NEO-FFOI) and Heyrani Conflict Questionnaire. Confirmatory factor analysis and modeling technique using Smartpls3 software were used to confirm the relationships among variables.

The results showed that the highest and the lowest mean personality traits among auditors were "extraversion" (49.92±4.99) and "neuroticism" (23.92±5.26), respectively. Among the five personality factors, neuroticism had a significant and negative relationship, and extraversion had a significant and positive relationship with the conflict between the auditor and client management, and gender had a mediating role in the relationship between the auditor extraversion and conflict with client management. The determination coefficients of neuroticism and extraversion were respectively, -0.14 and 0.56. Gender had a mediating role in the relationship between auditor`s extraversion behavior and conflict with client management and its determination coefficient was 0.110. In the meantime, extraversion men experienced more conflict with the client management than extraversion women.

The findings showed that extroverted men are more in conflict with client management than extroverted women, so men with extroverted personality traits (which is the dominant personality trait among auditors) will not have a good relationship with client management. Therefore, it is suggested that by employing more female auditors at higher levels of auditing, the amount of conflict with client management is reduced.