The Effect of Psychological Characteristics, Professional Skills, Occupational Experience, and Rationality on Auditors’ Competence and Perception

Khosrow  Aminizadeh; Amirhossein Taebi Noghondari

Authors

Khosrow Aminizadeh Department of Accounting, Ke.C., Islamic Azad University, Kerman, Iran Author https://orcid.org/0009-0001-1879-1715
Amirhossein Taebi Noghondari Department of Accounting, Ke.C., Islamic Azad University, Kerman, Iran‌ https://orcid.org/0000-0001-5391-3135

Keywords:

Auditors, Psychological Characteristics, Professional Skills, Occupational Experience, Rationality, Competence, Perception

Abstract

This study aimed to examine the effects of auditors’ psychological characteristics, professional skills, occupational experience, and rationality on auditors’ competence and perception. This applied, quantitative, cross-sectional, descriptive-correlational study was conducted among certified public accountants in Iran. Participants were selected using simple random sampling, and the required sample size was estimated using Cochran’s formula. Of the distributed questionnaires, 301 complete and usable responses were included in the final analysis. Data were collected using a structured questionnaire consisting of demographic questions and standardized or researcher-developed items measuring psychological characteristics, professional skills, occupational experience, rationality, auditors’ competence, and auditors’ perception. Data were coded in Microsoft Excel and analyzed using SPSS and SmartPLS. Descriptive statistics and preliminary distributional analyses were performed, followed by evaluation of the measurement model in terms of indicator loadings, internal consistency, composite reliability, convergent validity, and discriminant validity. The hypothesized relationships were tested using partial least squares structural equation modeling. Structural model analysis showed that psychological characteristics significantly predicted auditors’ competence (β = 0.218, t = 4.192, p < .001) and perception (β = 0.241, t = 4.382, p < .001). Professional skills had significant positive effects on competence (β = 0.347, t = 6.088, p < .001) and perception (β = 0.263, t = 4.534, p < .001). Occupational experience also significantly affected competence (β = 0.194, t = 3.959, p < .001) and perception (β = 0.176, t = 3.520, p < .001). Rationality significantly predicted competence (β = 0.286, t = 5.296, p < .001) and perception (β = 0.331, t = 5.911, p < .001). The model explained 68.4% of the variance in competence and 63.1% of the variance in perception. Auditors’ competence and perception are jointly shaped by psychological, professional, experiential, and rational characteristics, with professional skills emerging as the strongest predictor of competence and rationality as the strongest predictor of perception. Strengthening these dimensions may improve auditors’ professional effectiveness and judgment quality.

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