The relationship between accounting students’ personality, professional skepticism and anticipatory socialization

Farag, Magdy; Elias, Rafik Z.

doi:10.1080/09639284.2015.1118639

Cited by 41 publications

(40 citation statements)

References 29 publications

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“…This has been reinforced by research conducted by Winantyadi and Waluyo (2014) states that there is a positive relationship between ethics and the professional skepticism of auditors. The same thing has also been found in research conducted by Farag and Elias (2016) that identified a positive relationship between personality characteristics and professional skepticism. This research also shows that students who have positive personality characteristics and high skepticism tend to be successful auditors.…”

Section: Introductionsupporting

confidence: 73%

The Role of Anticipatory Socialization as A Mediating Variable between The Big Five Personality Traits and Professional Skepticism

Regbiyantari¹,

Narsa²

2021

JMTT

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This study analyzes the relationship between the Big Five personality traits and professional skepticism, between professional skepticism and anticipatory socialization, and the relationship between the Big Five personality traits and anticipatory socialization using professional skepticism as the mediating variable. The research data were obtained from 187 questionnaires distributed to accounting students. The results in this study prove that there is a positive relationship between the characteristics of extraversion, agreeableness, conscientiousness, and openness, on anticipatory socialization. Meanwhile, the character of neuroticism has no relationship with anticipatory socialization. In addition, it was also found that there was an indirect, positive relationship between neuroticism, extraversion and conscientiousness, and anticipatory socialization through professional skepticism. This research is expected to provide insights for accounting students as they start preparing to become good auditors while in college.

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Section: Introductionsupporting

confidence: 73%

The Role of Anticipatory Socialization as A Mediating Variable between The Big Five Personality Traits and Professional Skepticism

Regbiyantari¹,

Narsa²

2021

JMTT

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“…The three former characteristics related to the examination mean of evidence which corresponds with trustworthiness, conscientiousness and the eager to act using fresh approach (initiative). Such relation was supported by the research conducted by Farag and Elias (2016) which found that high sceptics accounting students were more likely to be conscientious. Hereinafter, interpersonal understanding signified the requisite to consider human aspects in examining evidence which resembles with interpersonal relationship.…”

Section: Professional Scepticismmentioning

confidence: 75%

“…In addition, according to the Indonesian Government Regulation Number 60 Year 2008 on the Government's Internal Control System, assurance activities are conducted to provide reasonable assurance of the conformity, austerity, efficiency, and effectivity of the achievement of government's objectives whereas consulting activities are meant to give advice in order to maintain and improve the quality of governance regarding the implementation of government agencies' duties and functions (GoI, 2008). Therefore, while conscientiousness might be more important to enhance professional scepticism in performing assurance activity (Farag and Elias, 2016), the internal consulting practices need more listening which at the same time confidence and decisive so that they can get along well with the management which makes management be forthright in conveying their issues (White, 2007).…”

Section: The Emotional Intelligence Importance For Internal Auditorsmentioning

confidence: 99%

The Importance of Emotional Intelligence for Internal Auditors

Dewina¹

2018

bwp

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The purpose of this study is to capture the importance of emotional intelligence for internal auditors in the public sector in Indonesia, considering the advantages of emotional intelligence at the workplace. The research utilises descriptive survey research as a basis for analysis and found that emotional intelligence was important for internal auditors. Particularly, higher importance was found in conducting consulting activity than assurance services. While communication, trustworthiness, and teamwork and collaboration were the top three most important competencies for internal auditors, empathy was the least crucial one. Furthermore, it was agreed that emotional intelligence was important in ethical behaviour, coping stress, communication skill, and professional scepticism.

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“…Pesquisas na área de psicologia empregam a estrutura Big-Five para identificar os traços de personalidade (Farag & Elias, 2016). Essa estrutura contempla um modelo hierárquico de características de personalidade dividido em cinco dimensões, com objetivo de representar a personalidade do indivíduo em seu nível mais amplo de abstração (McCrae & John, 1992;Gosling et al, 2003).…”

Section: Autonomiaunclassified

Influência dos traços de personalidade no ceticismo profissional de auditores independentes

Cunha

Silva

Peyerl

et al. 2019

Rev. contab. organ.

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1 Esta pesquisa teve por objetivo verificar a influência dos traços de personalidade no ceticismo profissional de auditores no Brasil. A amostra corresponde a 321 auditores cadastrados no Conselho Federal de Contabilidade (CFC), com perfis ativos no LinkedIn®. O ceticismo profissional contempla as dimensões: mente questionadora, suspensão do julgamento, busca do conhecimento, conhecimento interpessoal, autoestima e autonomia (Hurtt, 2010) e o traço de personalidade é engloba as dimensões abertura à experiência, consciência, extroversão, amabilidade e neuroticismo (Gosling et al., 2003). Os resultados demonstram que os traços de personalidade explicam 22% do ceticismo profissional dos auditores, e que a abertura à experiência e a consciência possuem uma relação positiva com o ceticismo profissional, enquanto a amabilidade demonstrou uma relação negativa. O estudo sinaliza aos órgãos reguladores, auditores e firmas de auditoria que os traços de personalidade influenciam na formação do traço cético dos auditores. Assim, observar essas características pode contribuir para entender este comportamento durante o processo de auditoria.This research aimed to verify the influence of personality traits on auditors' professional skepticism in Brazil. One sample is 321 auditors registered with the Federal Accounting Council, with active profiles on LinkedIn®. Professional skepticism has the following dimensions: questioning mind, suspension of judgment, search for knowledge, interpersonal understanding, self-esteem and autonomy (Hurtt, 2010), and the personality trait is composed by openness to experience, conscientiousness, extraversion, agreeableness and neuroticism (Gosling et al., 2003). The results demonstrated by the personality traits explain 22% of the auditors' professional skepticism, and that openness to experience and conscientiousness has a positive relationship with the professional skepticism, while agreeableness shows a negative relationship. The results signal to regulators, auditors and audit firms that the personality traits influence the formation of auditors spetical traits. Because, observing these characteristics can help to understand this behavior during the audit process. AbstractInformações do Artigo Recebido: 30 de maio de 2019Uma forma eficaz de se ter auditores céticos perpassa pela contratação daqueles que possuem maiores traços céticos e características de personalidade que melhor se adequem ao ambiente do trabalho de auditoria. Nessas condições ressalta-se a necessidade de mapear e conhecer as variáveis pessoais, analisadas neste estudo, que influenciam a mentalidade cética. Implicações práticas

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The relationship between accounting students’ personality, professional skepticism and anticipatory socialization

Cited by 41 publications

References 29 publications

The Role of Anticipatory Socialization as A Mediating Variable between The Big Five Personality Traits and Professional Skepticism

The Role of Anticipatory Socialization as A Mediating Variable between The Big Five Personality Traits and Professional Skepticism

The Importance of Emotional Intelligence for Internal Auditors

Influência dos traços de personalidade no ceticismo profissional de auditores independentes

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