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:: 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:   (804 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]   (261 Downloads)    
Type of Study: Research | Subject: Special
Received: 2021/12/13 | Accepted: 2022/02/16 | Published: 2022/03/2
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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


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Volume 6, Issue 12 (3-2022) Back to browse issues page
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