Do Individual Factors Matter? Examining Auditor Judgement Bias and Public Accounting Firm Size
DOI:
https://doi.org/10.33736/ijbs.4297.2021Keywords:
auditor judgment, role conflict, personality, locus of controlAbstract
Auditor personality is a topic of interest within the accounting field due to the scarcity of research on accountant personalities in Indonesia. This research aimed to examine the moderating effect of public accounting firm size, personality traits and locus of control on the correlation between role conflict and auditor judgement bias. The sample comprises auditors who work at public accounting firms in Java province and the study uses regression analysis as its method of analysis. The result shows that only internal locus of control has a significant moderating effect on the relationship between role conflict and auditor judgement bias. This indicates that auditor personality and public accounting firm size do not affect auditors’ professionalism in making judgements.
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