The effect of personality indifference components on independent auditors' fraud risk assessment

Document Type : Research Paper


Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran



The purpose of the research is to investigate the effect of personality indifference components on the fraud risk assessment of independent auditors with the structural equation approach. The target population of this research was the auditors who are members of the audit organization and private sector audit institutions, who were selected through random sampling and examined over 6 months. The research tool was standard questionnaires and Partial Least Squares (PLS) analysis was used to fit and test the research hypotheses. Despite the support provided by the legislator to discover and report unethical and illegal behaviors, this report also points out the costs to reporting organizations and individuals. As an example, it was shown in research that the nature and amount of retaliation or punishments imposed on the reporting person by the management and colleagues is perhaps the most important factor that influences the future decisions of the person reporting the fraud and violation.


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Articles in Press, Corrected Proof
Available Online from 09 May 2024
  • Receive Date: 18 June 2022
  • Accept Date: 29 September 2022