Abstract
PurposeThis study aims to assess the auditor's psychological characteristics (self-consciousness, envy, prejudice, trust, cautiousness, happiness, agility, shyness, aggressiveness, forgiveness) on organizational conflicts and occupational innovation barriers in Iraqi audit firms. In other words, the study attempts to answer the question that “whether the psychological characteristics of the auditor can settle the organizational conflicts and occupational innovation barriers of audit firms or not.”Design/methodology/approachThe statistical population includes 195 employed auditors in Iraqi audit firms, among whom 131 participants are selected using the Cochran sampling method in 2020.FindingsThe results show a positive and significant relationship between auditors' psychological characteristics, organizational conflicts and occupational innovation barriers in audit firms.Originality/valueSince no study is carried out so far on the effect of different types of psychological characteristics on organizational conflicts and occupational innovation barriers in Iraqi audit firms, this paper can provide useful information and contribute to science and knowledge development.
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