The mediating role of independence in the relationship between auditors’ conscientiousness & openness and professional skepticism
Auditors are encouraged to assess the fraud factor in audit planning, maintain skepticism during the audit, and assess the nature, timing, and extent of the audit procedures. The purpose of this study is to examine conscientiousness and openness to the experience of professional skepticism with...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2021
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| Online Access: | http://journalarticle.ukm.my/17472/ http://journalarticle.ukm.my/17472/1/34534-160044-2-PB.pdf |
| Summary: | Auditors are encouraged to assess the fraud factor in audit planning, maintain skepticism during the audit, and assess
the nature, timing, and extent of the audit procedures. The purpose of this study is to examine conscientiousness
and openness to the experience of professional skepticism with independence as a mediating variable. The method
used was a survey in a public accounting firm. All hypotheses in this research were supported. Both personalities
of conscientiousness and openness to experience have a positive influence on professional skepticism. Thus, auditor
independence positively relates to professional skepticism. The results demonstrated that auditor independence partially
mediates the relationships of conscientiousness and openness to the experience of professional skepticism. The findings
reveal that both personalities stimulate auditor independence, which lead to enhance professional skepticism. |
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