Authors : Zohreh Hajiha and Saeid Goodarzi
Abstract: Accountants working in the accounting profession, every day involved in judging and selection of accounting practices and ethics and moral judgment, accounting research field are in beginning of the way. This study examines the effect of personal characteristics on moral judgments of active certified public accountants working in Tehran. The study population independent are accountants employed in of certified public accountants studies in Tehran province, according to the time of writing include 236 institute and according to Morgan table 103 (CPA) has been chosen as a research sample among institutions. The research method is based on simple random sampling. The results showed that the test subsidiary hypotheses regarding the correlation and regression coefficients, agreed, extraversion, conscientiousness, emotional stability, openness to experience, it is important moral judgments of certified public accountants. The main hypothesis test results also showed that according to correlation coefficient there is a significant relationship between personality characteristics of certified public accountants and moral judgments.
Zohreh Hajiha and Saeid Goodarzi, 2016. The Effect of Personality Characteristics on the Formation of Moral Judgment of Certified Public Accountants. International Business Management, 10: 4597-4604.