Analyzing the Impact of Psychological Characteristics of Internal Auditors on Auditor Empowerment and Internal Auditor Quality
Keywords:
Psychological characteristics of internal auditors, auditor empowerment, internal auditor qualityAbstract
Objective: This study aims to empirically examine the effects of internal auditors’ psychological characteristics on auditor empowerment and internal audit quality.
Methodology: This applied study adopted a descriptive–survey, ex post facto design, targeting all certified public auditors as the statistical population; data were collected through 287 valid questionnaires and analyzed using structural equation modeling in SmartPLS (version 22), with construct reliability and validity confirmed through Cronbach’s alpha, composite reliability, and convergent validity indices.
Findings: Path analysis results revealed that perceived impact, trust and psychological safety, independence, honesty, and objectivity exert significant positive effects on auditor empowerment, whereas perceived worth, autonomy, and confidentiality do not; moreover, perceived worth, autonomy, independence, honesty, objectivity, competence, and impartiality significantly enhance internal audit quality, while perceived impact, trust and psychological safety, and confidentiality show no significant effects on audit quality.
Conclusion: The findings support a two-stage explanatory model indicating that achieving high-quality internal auditing requires not only empowered auditors but also a professional environment that directly reinforces ethical, autonomous, and objective psychological attributes.
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Copyright (c) 2025 Hamid Saeedi, Ali Mohamadi, Ali Bayat, Vahab Rostami (Author)
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