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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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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/17472/1/34534-160044-2-PB.pdf
http://journalarticle.ukm.my/17472/
https://ejournal.ukm.my/pengurusan/issue/view/1409
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spelling my-ukm.journal.174722021-10-07T06:53:06Z http://journalarticle.ukm.my/17472/ The mediating role of independence in the relationship between auditors’ conscientiousness & openness and professional skepticism Yahya, Febrina Andi Ina Yustina, Mahmudah, Hadi 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. Penerbit Universiti Kebangsaan Malaysia 2021 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/17472/1/34534-160044-2-PB.pdf Yahya, Febrina and Andi Ina Yustina, and Mahmudah, Hadi (2021) The mediating role of independence in the relationship between auditors’ conscientiousness & openness and professional skepticism. Jurnal Pengurusan, 61 . pp. 121-131. ISSN 0127-2713 https://ejournal.ukm.my/pengurusan/issue/view/1409
institution Universiti Kebangsaan Malaysia
building Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description 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.
format Article
author Yahya, Febrina
Andi Ina Yustina,
Mahmudah, Hadi
spellingShingle Yahya, Febrina
Andi Ina Yustina,
Mahmudah, Hadi
The mediating role of independence in the relationship between auditors’ conscientiousness & openness and professional skepticism
author_facet Yahya, Febrina
Andi Ina Yustina,
Mahmudah, Hadi
author_sort Yahya, Febrina
title The mediating role of independence in the relationship between auditors’ conscientiousness & openness and professional skepticism
title_short The mediating role of independence in the relationship between auditors’ conscientiousness & openness and professional skepticism
title_full The mediating role of independence in the relationship between auditors’ conscientiousness & openness and professional skepticism
title_fullStr The mediating role of independence in the relationship between auditors’ conscientiousness & openness and professional skepticism
title_full_unstemmed The mediating role of independence in the relationship between auditors’ conscientiousness & openness and professional skepticism
title_sort mediating role of independence in the relationship between auditors’ conscientiousness & openness and professional skepticism
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2021
url http://journalarticle.ukm.my/17472/1/34534-160044-2-PB.pdf
http://journalarticle.ukm.my/17472/
https://ejournal.ukm.my/pengurusan/issue/view/1409
_version_ 1713200801504034816
score 13.211869

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