The mediating role of independence in the relationship between auditors’ conscientiousness & openness and professional skepticism

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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...

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Bibliographic Details
Main Authors:	Yahya, Febrina, Andi Ina Yustina, Mahmudah, Hadi
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2021
Online Access:	http://journalarticle.ukm.my/17472/ http://journalarticle.ukm.my/17472/1/34534-160044-2-PB.pdf

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