مطالب

The purpose of this study is to perform a meta-analysis of the relationship between auditor characteristics and profit quality. In order to integrate the results of different researches and identify the factors that modulate the relationships between auditor characteristics and profit quality, in this research we will use meta-analysis methodology which is one of the quantitative statistical methods. In order to implement the meta-analysis method, they were identified and collected from the websites of foreign journals (articles published in the period 2005 to 2020) and the Internet site of domestic scientific research journals (articles published during the years 2006 to 2021) as a statistical population of the research. Systematic removal has finally analyzed 50 studies; The results of studies conducted in the period and around this relationship indicate that most of these studies are heterogeneous. In order to identify the cause of this heterogeneity, by dividing the research based on different criteria for measuring profit quality and auditor characteristics and calculating intra-group chi-square statistics, we found that these different measurement criteria used in research are one of the factors of contradiction in the results. There have been researches. In the following study, it was observed that there is no significant relationship between auditor characteristics with profit smoothing and timely profit and also between non-audit services provided by the auditor and profit quality, while in contrast, there is no significant relationship between auditor characteristics and quality of accruals; Profit stability; There is the ability to predict profit and conservatism.

Auditors' personality traits have a significant effect on the motivation of their financial behavior. In fact, the personal and personality traits of auditors that can be influenced by the environment play an important role in motivating individuals to engage in financially professional behaviors. Audit team norms are one of the factors in the audit firm environment that affect the auditor's behavior. In this study, the effect of auditing team norms and auditors' personality types on auditor objectivity was investigated. The Entropy technique is used to examine the importance of the norms of the audit team and the personality components of the peers, and based on the results and using the TOPSIS method, these factors affecting the objectivity of financial auditors are ranked. The statistical population of this study includes all professional auditors working in the auditing organization and private auditing institutions, members of the Iranian Society of Certified Public Accountants in 2020, including 242 members. The results showed that extroverted and responsible personality types have a positive and significant effect on auditors' objectivity. The results also showed that the norms of the audit team have a positive and significant effect on the objectivity of auditors.