The Mediating Role of Independence in the Relationship between Auditors’ Conscientiousness & Openness and Professional Skepticism

Q3 Business, Management and Accounting

Jurnal Pengurusan Pub Date : 2021-01-01 DOI:10.17576/pengurusan-2021-61-10

Peranan Pengantara, Kemerdekaan dalam Hubungan antara Kesaksian, Keterbukaan dan, Skeptisisme, Febrina Yahya, Andi Ina, Yustina, Hadi Mahmudah

引用次数: 2

Abstract

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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独立性在审计师严谨性、公开性与职业怀疑关系中的中介作用

鼓励审计师在审计计划中评估舞弊因素，在审计过程中保持怀疑态度，并评估审计程序的性质、时间和范围。本研究的目的是以独立性为中介变量，考察专业怀疑经验的严谨性和开放性。使用的方法是在一家公共会计事务所进行调查。本研究的所有假设均得到支持。尽责性人格和经验开放性人格都对职业怀疑主义有正向影响。因此，审计师独立性与职业怀疑正相关。结果表明，审计师独立性部分中介尽责性和开放性对专业怀疑经验的关系。研究结果表明，这两种性格都会刺激审计师的独立性，从而导致职业怀疑主义的增强。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Jurnal Pengurusan Business, Management and Accounting-Business and International Management

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： Jurnal Pengurusan (UKM Journal of Management) is published three times a year in June, September and December by UKM Press, Universiti Kebangsaan Malaysia. It publishes original works that advance knowledge of theory, practice and research across the business management discipline. It aims to provide Asian regional perspectives on management of benefit to scholars, educators, students, practitioners, policy-makers and consultants worldwide. The research covers organizational and individual level of analysis in the field of management, managerial accounting, finance and banking, marketing, entrepreneurship and other related areas. This journal accepts both empirical and conceptual research papers with relevant methodological approaches.