The Influence of Individual Characteristics on Auditors’ Intention to Report Errors

Abstract

Reporting detected errors is an important ethical behaviour of auditors which is one dimension of the quality of auditors' work.The main objective of this study is to investigate the effects of auditors' individual characteristics including personality type and locus of control on auditors' intention to report errors.Data are collected by distributing 1000 mail questionnaires among senior auditors in Malaysia.Applying multiple regression analysis, the results reveal that there is a significant and positive relationship between auditors' individual characteristics and their intention to report errors.In fact, research findings indicate that auditors with personality type A and internal locus of control have more intention to report errors than auditors with type B and external locus of control.

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