The Effects of Personality Disorder on Auditors' Professional Skepticism

Objective: This study has focused on the effects of auditors’ personality disorders on their professional skepticism. This is done in a sample of 293 auditors, consisting of chartered professional accountants, CPA, and individuals qualified for the CPA exam. Method: Data were collected applying the...

Description complète

Enregistré dans:

Détails bibliographiques
Auteurs principaux:	Mohsen Gholamrezaee, Mohammad Hassani
Format:	article
Langue:	FA
Publié:	Shahid Bahonar University of Kerman 2019
Sujets:	professional skepticism personality disorders independent auditor Accounting. Bookkeeping HF5601-5689
Accès en ligne:	https://doaj.org/article/3c5e46e5df9647a383d6a670e4aadb8b
Tags:	Ajouter un tag Pas de tags, Soyez le premier à ajouter un tag!

id	oai:doaj.org-article:3c5e46e5df9647a383d6a670e4aadb8b
record_format	dspace
spelling	oai:doaj.org-article:3c5e46e5df9647a383d6a670e4aadb8b2021-11-04T19:54:44ZThe Effects of Personality Disorder on Auditors' Professional Skepticism2008-89142476-292X10.22103/jak.2019.13195.2866https://doaj.org/article/3c5e46e5df9647a383d6a670e4aadb8b2019-03-01T00:00:00Zhttps://jak.uk.ac.ir/article_2370_4ee3e24461bef3f32d6018247f26f111.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: This study has focused on the effects of auditors’ personality disorders on their professional skepticism. This is done in a sample of 293 auditors, consisting of chartered professional accountants, CPA, and individuals qualified for the CPA exam. Method: Data were collected applying the scrolling approach, and the statistical analysis was performed, using structural equations/regressions. The trait skepticism questionnaire of Hurtt (2010) was used to measure participants’ professional skepticism, and the brief form of the Personality Inventory for Diagnostic and Statistical Manual of Mental Disorders, fifth edition (PID-5-BF), published by APA (2013), was used to assess the personality disorder of auditors. Result: The results indicated that all the dimensions of auditors’ personality disorders affect their professional skepticism negatively. Also, the most inverse relationship can be witnessed between personality disorders and the interpersonal perception criterion for professional skepticism. Conclusion: The attention paid to the factors shaping auditors’ personality disorder and the efforts made to remove the barriers can significantly improve the level of professional skepticism.Mohsen GholamrezaeeMohammad HassaniShahid Bahonar University of Kermanarticleprofessional skepticismpersonality disordersindependent auditorAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 10, Iss 2, Pp 43-76 (2019)
institution	DOAJ
collection	DOAJ
language	FA
topic	professional skepticism personality disorders independent auditor Accounting. Bookkeeping HF5601-5689
spellingShingle	professional skepticism personality disorders independent auditor Accounting. Bookkeeping HF5601-5689 Mohsen Gholamrezaee Mohammad Hassani The Effects of Personality Disorder on Auditors' Professional Skepticism
description	Objective: This study has focused on the effects of auditors’ personality disorders on their professional skepticism. This is done in a sample of 293 auditors, consisting of chartered professional accountants, CPA, and individuals qualified for the CPA exam. Method: Data were collected applying the scrolling approach, and the statistical analysis was performed, using structural equations/regressions. The trait skepticism questionnaire of Hurtt (2010) was used to measure participants’ professional skepticism, and the brief form of the Personality Inventory for Diagnostic and Statistical Manual of Mental Disorders, fifth edition (PID-5-BF), published by APA (2013), was used to assess the personality disorder of auditors. Result: The results indicated that all the dimensions of auditors’ personality disorders affect their professional skepticism negatively. Also, the most inverse relationship can be witnessed between personality disorders and the interpersonal perception criterion for professional skepticism. Conclusion: The attention paid to the factors shaping auditors’ personality disorder and the efforts made to remove the barriers can significantly improve the level of professional skepticism.
format	article
author	Mohsen Gholamrezaee Mohammad Hassani
author_facet	Mohsen Gholamrezaee Mohammad Hassani
author_sort	Mohsen Gholamrezaee
title	The Effects of Personality Disorder on Auditors' Professional Skepticism
title_short	The Effects of Personality Disorder on Auditors' Professional Skepticism
title_full	The Effects of Personality Disorder on Auditors' Professional Skepticism
title_fullStr	The Effects of Personality Disorder on Auditors' Professional Skepticism
title_full_unstemmed	The Effects of Personality Disorder on Auditors' Professional Skepticism
title_sort	effects of personality disorder on auditors' professional skepticism
publisher	Shahid Bahonar University of Kerman
publishDate	2019
url	https://doaj.org/article/3c5e46e5df9647a383d6a670e4aadb8b
work_keys_str_mv	AT mohsengholamrezaee theeffectsofpersonalitydisorderonauditorsprofessionalskepticism AT mohammadhassani theeffectsofpersonalitydisorderonauditorsprofessionalskepticism AT mohsengholamrezaee effectsofpersonalitydisorderonauditorsprofessionalskepticism AT mohammadhassani effectsofpersonalitydisorderonauditorsprofessionalskepticism
_version_	1718444585320972288

The Effects of Personality Disorder on Auditors' Professional Skepticism

Documents similaires