TY  - JOUR
T1  - The Effect of Personality Characteristics on the Formation of
Moral Judgment of Certified Public Accountants
AU - Hajiha, Zohreh AU - Goodarzi, Saeid 
JO  - International Business Management
VL  - 10
IS  - 19
SP  - 4597
EP  - 4604
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.4597.4604
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.4597.4604
KW  - Moral judgments
KW  -personality characteristics accountants
KW  -certified public accountants
AB  - Accountants working in the accounting profession, every day involved in judging and selection of accounting practices and ethics and moral judgment, accounting research field are in beginning of the way. This study examines the effect of personal characteristics on moral judgments of active certified public accountants working in Tehran. The study population independent are accountants employed in of certified public accountants studies in Tehran province, according to the time of writing include 236 institute and according to Morgan table 103 (CPA) has been chosen as a research sample among institutions. The research method is based on simple random sampling. The results showed that the test subsidiary hypotheses regarding the correlation and regression coefficients, agreed, extraversion, conscientiousness, emotional stability, openness to experience, it is important moral judgments of certified public accountants. The main hypothesis test results also showed that according to correlation coefficient there is a significant relationship between personality characteristics of certified public accountants and moral judgments.
ER  -