A Hybrid Entropy-TOPSIS Method to Investigate the Effect of Auditing Team Norms and Peer Personality Components on the Objectivity of Financial Auditors

Auditors personality traits exert a significant influence on their financial behavior motivation. Specifically, the personal and personality traits of auditors, which can be shaped by their environment, play a pivotal role in driving them toward engaging in financially professional behaviors. Among the environmental factors, audit team norms have a notable impact on an auditor s conduct. This study explores the interplay of auditing team norms and auditors personality types on auditor objectivity. To examine the significance of audit team norms and peers personality components, the Entropy technique is employed. Subsequently, using the TOPSIS method, these factors that affect the objectivity of financial auditors are ranked. The statistical population of this study encompasses all professional auditors, both within auditing organizations and private auditing institutions, who are members of the Iranian Society of Certified Public Accountants in 2020, totaling 242 members. The findings indicate that extroverted and responsible personality types wield a positive and substantial influence on auditors objectivity. Additionally, the study reveals that audit team norms have a constructive and significant effect on the objectivity of auditors.