The effect of auditors’ psychological characteristics on cultural values and social health

Abstract

Purpose This study aims to investigate the effect of psychological characteristics, including perfectionism, transcendental future and lifelong learning, on auditors’ cultural values and social health. It answers whether psychological characteristics can improve auditors’ cultural and social health values in Iraqi auditing firms. Design/methodology/approach Using the Cochran sampling method, 198 auditors were selected as the sample size. The effect of independent variables on the dependent variable has been investigated using partial least squares tests. Findings The results show a positive and significant relationship between perfectionism and improving cultural values of auditors. Moreover, the evidence indicates that the transcendental future positively impacts and enhances cultural and social health values by preventing and motivating criminal and lawful activities. Originality/value No research has been done on the impact of psychological characteristics on auditors’ cultural values and social health in Iraq. Therefore, this research will have helpful information and help develop knowledge in this field.