The Effect of the Personality Traits of Internal Auditors on the Quality of Financial Reporting in Automotive Companies Accepted in Tehran Stock Exchange

The personality characteristics of internal auditors can affect the quality of financial reporting due to its role in obligations, conscientiousness and adherence to duties, along with other characteristics such as objectivity, skill and professional care of the internal auditor. The purpose of this research is to investigate the effect of internal auditors' personality traits on the quality of financial reporting. This research is a part of applied research in terms of its purpose, and it is considered descriptivecorrelational in terms of its method. The statistical population of the research is the automotive companies admitted to the stock exchange between 1393-1400. The results of the research hypotheses test showed that conscientious personality trait has a positive and significant effect on the reliability, relevance and timeliness of financial reporting. Also, the agreeable personality trait has a positive and significant effect on the reliability and timeliness of financial reporting; but its effect on the quality of financial reporting is not significant.