https://journal.num.edu.mn/accounting/issue/feed 2026-05-22T05:40:22+08:00 Altan-Erdene Batbayar altanerdene.b@num.edu.mn Open Journal Systems <p>The Journal of Accounting Theory and Practice (JATAP) is a semi-annual, peer-reviewed, fully open-access academic journal published by the Accounting Department of the Business School at the National University of Mongolia. The journal is bilingual (Mongolian and English), interdisciplinary in scope, and fully refereed. It serves as a scholarly platform for advancing knowledge in the field of accounting through both theoretical and empirical research.</p> <p>JATAP welcomes original research articles, case studies, and review papers covering a wide range of topics, including accounting theory, auditing, financial reporting, financial statement analysis, and asset valuation, particularly in the context of real estate. The journal aims to support academic development, promote innovative approaches, and contribute to the professional growth of researchers, practitioners, and students in accounting and finance.</p> <p>All submitted manuscripts undergo a rigorous double-blind peer review process, typically completed within three months. As a fully open-access journal, all published content is freely available to readers worldwide without any subscription or access fees.</p> https://journal.num.edu.mn/accounting/article/view/11012 2026-05-22T05:40:22+08:00 Baasansuren Boldkhuu 20M1NUM0038@stud.num.edu.mn Avirmed Davaatseren avirmedd@num.edu.mn Tsetsegdelger Enkh-Amgalan tsetsegdelger@num.edu.mn

<p class="p1">The purpose of this study is to identify individual factors influencing audit quality and to empirically evaluate their impact. Using data collected from 80 auditors in Mongolia, the relationships between auditors’ behavioral traits and audit quality were analyzed using the PLS-SEM method. The results show that openness and conscientiousness have statistically significant positive effects on audit quality, while agreeableness, extraversion, and emotional stability do not show significant influence. The findings suggest that audit quality should be evaluated not only in terms of professional knowledge and skills but also in relation to individual behavioral characteristics, providing practical implications for human resource management and training in audit firms.</p>

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