[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
About the Journal
Aims& Scopes
Editorial Board ::
Articles archive::
All Issues
Current Issue
Publication Ethics::
For Authors::
Guide for Authors
Submission Form
Peer Review Process::
Reviewers Section
Registration::
Registration Form
Site Facilities::
Site map
Search contents
FAQ
Top 10 contents
Inform to friends
Contact us::
Contact Information
Contact us
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 6, Issue 12 (3-2022) ::
aapc 2022, 6(12): 126-165 Back to browse issues page
Personality Type and Professional Skepticism: Are auditors really independent?
Sayyed Ali Mousavi Gowki Mr1 , Ali Ghanaee Chamanabad Dr 2, Mohammad Ali Bagherpour Velashani Dr3 , Mahdi Salehi Dr4
1- Ph.D. Student of Accounting, Ferdowsi University of Mashhad, Mashhad, Iran(sa.mousavi@mail.um.ac.ir)
2- Associate Professor of Psychology, Ferdowsi University of Mashhad, Mashhad, Iran (Corresponding Author , ghanaee@um.ac.ir
3- Associate Professor of Accounting, Ferdowsi University of Mashhad, Mashhad, Iran(bagherpour@um.ac.ir)
4- Professor of Accounting, Ferdowsi University of Mashhad, Mashhad, Iran( mehdi.salehi@um.ac.ir)
Abstract:   (2332 Views)
The importance of Professional Skepticism is such that is being called as the heart of auditing and the auditors must perform the auditing process using a Professional Skepticism attitude. As the auditors’ personality can affect their Professional Skepticism, the aim of this study is to investigate the effect of personality types on auditor’s professional skepticism. Research data was collected using Neo Big 5 personality trait and Hurtt questionnaires during 2020. The statistical population is the auditor working in the Auditing Organization and accounting firms listed in the Iranian Association of Certified Public Accountants. The sample includes 96 auditors who have been selected by using the simple random sampling method. The results show that the personality type affects the auditor professional skepticism and the auditors with a higher (lower) level of extraversion, a higher (lower)  level of stability, a lower (higher) level of agreeableness, and a higher (lower) level of conscientiousness, have a higher (lower) level of professional skepticism. In other words, auditors’ independence is affected by their personality type. The results can help the audit firms to recruit new employees and also to evaluate and maintain the current employees.
Keywords: Personality type, Professional Skepticism, Auditor Independency, Neo Big Five Traits
Full-Text [PDF 348 kb]   (812 Downloads)    
Type of Study: Research | Subject: Special
Received: 2021/12/13 | Accepted: 2022/02/16 | Published: 2022/03/2
References
1. Association of Chartered Certified Accountants (ACCA Global). 2017. Professional scepticism: inside the mind of the auditor | ACCA Global. Available at: https://www.accaglobal.com/an/en/
2. technical-activities/technical-resources-search/2017/september
3. /Professional_scepticism_event_brussels.html.
4. Agarwalla, S., N. Desai., and A. Tripathy. 2017. The impact of self-deception and professional skepticism on perceptions of ethicality. Advances in Accounting 37: 85-93.
5. Ahmad, M. 2015. The Impact of Ex-auditors’ Employment with Audit Clients on Perceptions of Auditor Independence. Procedia - Social and Behavioral Sciences 172: 479-486.
6. Ajzen, I. 2005. Attitudes, personality, and behavior. Open University Press: 178-178.
7. Allport, G., and H. Odbert. 1936. Trait-names: A psycho-lexical study. Psychological Monographs 47 (47): 1-171.
8. American Institute of Certified Public Accountants, SEC Practice Section., and Public Oversight Board. 2000. Panel on Audit Effectiveness report and recommendations : August 31, 2000. Association Sections, Divisions, Boards, Teams
9. Andreas, A. Zarefar., and H. Rasuli. 2016. Analysis of factors affecting the auditors' professional scepticism and audit result quality-the case of Indonesian government auditors. 14: 3807-3818.
10. Aschauer, M. Fink., A. Moro., Vakel-Auer., and B. Rasmussen. 2017. Trust and Professional Skepticism in the Relationship between Auditors and Clients: Overcoming the Dichotomy Myth. Behavioral Research in Accounting 29: 19-42.
11. Bagshaw, K. 2018. Professional Skepticism: The Heart of Audit. (September 6). Available at: https://www.ifac.org/knowledge-gateway/supporting-international-standards/discussion/professtio nal-skepticism-heart-audit
12. Barrick, M., M. Mount., and T. Judge. 2001. Personality and Performance at the Beginning of the New Millennium: What Do We Know and Where Do We Go Next?. International Journal of Selection and Assessment 9 (9): 9-30.
13. Bazerman, M., K. Morgan., and G. Loewenstein. 1997. The Impossibility of Auditor Independence. MIT Sloan Management Review 38. Available at: https://sloanreview.mit.edu/article/the-impossibility-of-auditor-independence/
14. Bealing William E., J., R. Baker., and C. Russo. 2006. Personality: What It Takes To Be An Accountant. The Accounting Educators' Journal 16 (16): 1-6.
15. Bonner, S. 1994. A model of the effects of audit task complexity. Accounting, Organizations and Society 19 (19): 213-234.
16. Bowlin, K., J. Hobson., and M. Piercey. 2013. The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality. The Accounting Review 90 (4): 1363-1393.
17. Brazel, J., S. Jackson., T. Schaeffer., and B. Stewart. 2016. The Outcome Effect and Professional Skepticism. The Accounting Review 91 (6): 1577-1599.
18. Bunge, M. 1991. A skeptic's beliefs and disbeliefs. New Ideas in Psychology 9 (9): 131-149.
19. Carpenter, T., and J. Reimers. 2013. Professional Skepticism: The Effects of a Partner's Influence and the Level of Fraud Indicators on Auditors' Fraud Judgments and Actions. Behavioral Research in Accounting 25: 45-69.
20. Chiang, C. 2016. Conceptualising the linkage between professional scepticism and auditor independence. Pacific Accounting Review 28 (28): 180-200.
21. Ciołek, M. 2017. Professional Skepticism In Auditing And Its Characteristics. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu: 33-40.
22. Cohen, J., D. Dalton., and N. Harp. 2017. Neutral and presumptive doubt perspectives of professional skepticism and auditor job outcomes. Accounting, Organizations and Society 62: 1-20.
23. Conger, J. 1998. The Necessary Art of Persuasion. 2nd ed. Harward Business Review.
24. Cooperrider, D., D. Whitney., and J. Stavros. 2008. Appreciative inquiry handbook: For leaders of change, 2nd ed. Berrett-Koehler Publishers.
25. DeFond, M., and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58 (58): 275-326.
26. Falcione, R. 2009. The factor structure of source credibility scales for immediate superiors in the organizational context. 25 (25): 63-66.
27. Fiske, D. 1949. Consistency of the factorial structures of personality ratings from different sources. Journal of Abnormal and Social Psychology 44 (44): 329-344.
28. Flint, D. 1988. Philosophy and Principles of Auditing: An Introduction. Palgrave Macmillan. 1st ed. Palgrave Macmillan.
29. Fritsch, M., and A. Rusakova. 2010. Personality Traits, Self-Employment, and Professions. SSRN Electronic Journal. Availabel at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id =1736576.
30. Glover, S., and D. Prawitt. 2014. Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum. Current Issues in Auditing 8 (8): 1-10.
31. Gul, F., D. Wu., and Z. Yang. 2013. Do Individual Auditors Affect Audit Quality? Evidence from Archival Data. The Accounting Review 88 (88): 1993-2023.
32. Halder, S., A. Roy., and P. Chakraborty. 2010. The influence of personality traits on information seeking behaviour of students. Malaysian Journal of Library & Information Science 15: 41-53.
33. Heinström, J. 2005. Fast surfing, broad scanning and deep diving: The influence of personality and study approach on students' information‐seeking behavior. Journal of Documentation 61 (61): 228-247.
34. Hirschberg, N. 1978. Personality: A new look at metatheories. Hemisphere Pub. 1st ed. Washington : Hemisphere Pub. Corp.
35. Hurtt, R. 2010. Development of a Scale to Measure Professional Skepticism. Auditing: A Journal of Practice & Theory 29: 149-171.
36. Hurtt, R., H. Brown-Liburd., C. Earley., and G. Krishnamoorthy. 2013. Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research. Auditing: A Journal of Practice & Theory 32: 45-97.
37. Johnson, O. 1978. Skepticism and Cognitivism. Skepticism and Cognitivism. 1st edt. University of California Press.
38. Kruglanski, A. 1989. Lay Epistemics and Human Knowledge. 1st ed. Sptinger Publishers.
39. Kuijck, B., and V. Paresi. 2020. Personality of internal auditors; an exploratory study in The Netherlands. Maandblad voor Accountancy en Bedrijfseconomie 94(3/4): 113-113.
40. Kung, F., and C. Huang. 2013. Auditors' moral philosophies and ethical beliefs. Management Decision 51 (51): 479-500.
41. L., C., and T. H. 2017. Factors that Influence Auditor’s Professional Skepticism - Evidence from Audit Firms in Surabaya. 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: 326-330.
42. Linn, M., T. de Benedictis., and K. Delucchi. 1982. Adolescent Reasoning about Advertisements: Preliminary Investigations. Child Development 53 (53): 1599-1613.
43. Mala, R., and P. Chand. 2015. Judgment and Decision-Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective. Accounting Perspectives 14.
44. Martinov-Bennie, N., M. Cadiz Dyball, and D. Tweedie. 2022. Professional skepticism through audit praxis: An Aristotelian perspective. International Journal of Auditing 26(1): 1-19.
45. Mautz, R., and H. Sharaf. 1961. The philosophy of auditing. Sarosota, Fla. American Accounting Association.
46. McCrae, R. and P. Costa. 1989. Reinterpreting the Myers-Briggs Type Indicator in Terms of the Five-Factor Model of Personality. Journal of Personality 57: 17-40.
47. McCrae, R. 1996. Social consequences of experiential openness. Psychological Bulletin 120 (120): 323-337.
48. McGinn, M. 1989. Sense and Certainty: A Dissolution of Scepticism. Blackwell.
49. McGrath, S., A. Siegel., T. Dunfee., A. Glazer., and H. Jaenicke. 2001. A Framework for Auditor Independence. Journal of Accountancy 191 (191): 39-42.
50. McMillan, J., and R. White. 1993. Auditors' Belief Revisions and Evidence Search: The Effect of Hypothesis Frame, Confirmation Bias, and Professional Skepticism. The Accounting Review 68 (68): 443-465.
51. Menon, K., and D. Williams. 1991. Auditor Credibility and Initial Public Offerings. The Accounting Review 66 (66): 313-332.
52. Myers I., M. McCaulley,. N. Quenk., A. Hmmer. 1985. MBTI Manual: A guide to the development and use of the Myers Briggs Type Indicator. CPP: Consulting Psychologists Press.
53. Nelson, M. 2009. A Model and Literature Review of Professional Skepticism in Auditing. Auditing A Journal of Practice & Theory 28.
54. Nichols, D., and D. Smith. 1983. Auditor Credibility and Auditor Changes. Journal of Accounting Research 21 (21): 534-544.
55. Olsen, C., and A. Gold. 2018. Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism. Journal of Accounting Literature 41: 127-141.
56. Oreg, S., and N. Sverdlik. 2014. Source Personality and Persuasiveness: Big Five Predispositions to Being Persuasive and the Role of Message Involvement. Journal of Personality 82 (82): 250-264.
57. Persellin, J., J. Schmidt., S. Vandervelde., and M. Wilkins. 2019. Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction. Accounting Horizons 33.
58. Petty, R., and J. Cacioppo. 1986. The Elaboration Likelihood Model of Persuasion. Advances in Experimental Social Psychology 19 (19): 123-205.
59. Phan, T., H. Phan Thanh., Q. Nguyen., N. Tung., and T. Toan Duc Le. 2020. Research Factors Affecting Professional Skepticism and Audit Quality: Evidence in Vietnam. : 830-830.
60. Pratt, J. 1980. The Effects of Personality on a Subject's Information Processing: A Comment. The Accounting Review 55 (55): 501-506.
61. Quadackers, L., T. Groot., and A. Wright. 2009. Auditors' Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions. SSRN Electronic Journal doi: Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1478105.
62. Rosen, N., E. Ivanova., and B. Knäuper. 2013. Differentiating intolerance of uncertainty from three related but distinct constructs. 27 (27): 55-73.
63. Rubinstein, G. 2005. The big five among male and female students of different faculties. Personality and Individual Differences 38 (38): 1495-1503.
64. Rusting, C. 1999. Interactive effects of personality and mood on emotion-congruent memory and judgment. Journal of Personality and Social Psychology 77 (77): 1073-1086.
65. Sadock, B., B. Sadock., V. Sadock., and P. Ruiz. 2015. Kaplan & Sadock's synopsis of psychiatry : behavioral sciences/clinical psychiatry. Lippincott Williams & Wilkins.
66. Janssen, S. Hardies, K., Vanstraelen, A., and K. Zehms. 2021. Auditors’ Professional Skepticism: Traits, Behavioral Intentions, and Actions. Available at: https://papers.ssrn.com/sol3/ papers.cfm?abstract_id=3717615
67. Shanteau, J. 1988. Psychological characteristics and strategies of expert decision makers. Acta Psychologica 68 (68): 203-215.
68. Smith, M. 1999. Personality issues and their impact on accounting and auditing. Managerial Auditing Journal 14 (14): 453-460.
69. Sutton, M. 1997. Auditor independence: The challenge of fact and appearance. Accounting Horizons 11 (11): 86-91.
70. Taggar, S., and J. Parkinson. 2007. Personality tests in accounting research. Journal of Human Resource Costing & Accounting 11 (11): 122-151.
71. Tidwell, M., and P. Sias. 2005. Personality and information seeking: Understanding how traits influence information-seeking behaviors. Journal of Business Communication 42 (42): 51-77.
72. Tippins, N. 2015. Technology and Assessment in Selection. Annual Review of Organizational Psychology and Organizational Behavior 2 (2): 551-582.
73. Tversky, A., and D. Kahneman. 1974. Judgment under Uncertainty: Heuristics and Biases. Science 185 (185): 1124-1131.
74. Van Kuijck, B., and V. Paresi. 2020. Personality of internal auditors; an exploratory study in The Netherlands. Maandblad Voor Accountancy en Bedrijfseconomie Articles 94 (94): 113-125.
75. Wedemeyer, P. 2010. A discussion of auditor judgment as the critical component in audit quality – A practitioner's perspective. International Journal of Disclosure and Governance 7 (7): 320-333.
76. Westermann, K., J. Cohen., and G. Trompeter. 2014. The Influence of Accountability on Professional Skepticism. SSRN Electronic Journal doi: Available at: https://www.researchgate.net/ publication/314473738.
77. Williams, H., and J. Lewis. 2020. Impressions on the current state of cognitive neuroscience in occupational measurement. Progress in Brain Research 253: 123-138.
78. Wolk, C., and L. Nikolai. 1997. Personality types of accounting students and faculty: Comparisons and implications. Journal of Accounting Education 15 (15): 1-17.
79. Ye, K., Y. Cheng., and J. Gao. 2014. How individual auditor characteristics impact the likelihood of audit failure: Evidence from China. Advances in Accounting 30 (30): 394-401.
Add your comments about this article
Your username or Email:

CAPTCHA

XML   Persian Abstract   Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
Mousavi Gowki S A, Ghanaee Chamanabad A, Bagherpour Velashani M A, Salehi M. Personality Type and Professional Skepticism: Are auditors really independent?. aapc 2022; 6 (12) :126-165
URL: http://aapc.khu.ac.ir/article-1-1059-en.html
Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 6, Issue 12 (3-2022) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
Persian site map - English site map - Created in 0.07 seconds with 36 queries by YEKTAWEB 4645