Supervisor personality and audit quality in Tunisia: do work environment and auditors’ experience matter?

Purpose This study addresses a critical theoretical gap in the literature by investigating the influence of supervisor personality traits on audit quality in Tunisia. Specifically, this study aims to examine the mediating role of work environment and the moderating effect of auditor experience on the relationship between supervisors’ personality traits and audit quality. Design/methodology/approach Data was collected through questionnaires from 169 Tunisian auditors. Partial least squares structural equation modeling was used to test the hypothesized relationships. To improve robustness, ordinary least squares regression and qualitative analyses were conducted. Findings The results reveal that supervisor personality has a significant positive effect on audit quality through mediating work environment. Traits, such as conscientiousness, extroversion, agreeableness and openness, are positively associated with audit outcomes. However, auditor experience does not moderate this relationship. Qualitative insights confirm positive perceptions of work climate, although concerns remain regarding workloads and resource constraints. Originality/value Building on prior research, this study uses a mediation moderation model to provide insight into how individual and contextual elements influence audit quality. This study also adds to the behavioral auditing literature and offers practical implications for audit firms and regulators seeking to enhance audit effectiveness in hierarchical and institutionally weak settings.