关于审计师个性光明与阴暗面的系统文献综述

Linde Kerckhofs, M. Vandenhaute, Kris Hardies
{"title":"关于审计师个性光明与阴暗面的系统文献综述","authors":"Linde Kerckhofs, M. Vandenhaute, Kris Hardies","doi":"10.5117/mab.98.116510","DOIUrl":null,"url":null,"abstract":"This article synthesizes research on auditors’ ‘bright’ and ‘dark’ personality traits. Our systematic literature review identified 34 studies that met our inclusion criteria. These studies provide insights into auditors’ personality traits, their impact on audit quality, and their association with various professional behaviors and outcomes. Our review emphasizes the importance of understanding personality traits and considering them in the recruitment phase and throughout an auditor’s career. Recognizing the variation in auditors’ personalities and understanding their interplay within audit practices are relevant for improving and refining the profession.","PeriodicalId":506079,"journal":{"name":"Maandblad voor Accountancy en Bedrijfseconomie","volume":"35 18","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A systematic literature review on the bright and dark sides of auditors’ personality\",\"authors\":\"Linde Kerckhofs, M. Vandenhaute, Kris Hardies\",\"doi\":\"10.5117/mab.98.116510\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article synthesizes research on auditors’ ‘bright’ and ‘dark’ personality traits. Our systematic literature review identified 34 studies that met our inclusion criteria. These studies provide insights into auditors’ personality traits, their impact on audit quality, and their association with various professional behaviors and outcomes. Our review emphasizes the importance of understanding personality traits and considering them in the recruitment phase and throughout an auditor’s career. Recognizing the variation in auditors’ personalities and understanding their interplay within audit practices are relevant for improving and refining the profession.\",\"PeriodicalId\":506079,\"journal\":{\"name\":\"Maandblad voor Accountancy en Bedrijfseconomie\",\"volume\":\"35 18\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-04-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Maandblad voor Accountancy en Bedrijfseconomie\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.5117/mab.98.116510\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Maandblad voor Accountancy en Bedrijfseconomie","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5117/mab.98.116510","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本文综述了有关审计师 "明亮 "和 "阴暗 "个性特征的研究。我们的系统性文献综述确定了 34 项符合纳入标准的研究。这些研究深入探讨了审计师的个性特征、其对审计质量的影响以及与各种职业行为和结果的关联。我们的综述强调了了解个性特征并在招聘阶段和审计师的整个职业生涯中加以考虑的重要性。认识到审计师的个性特征差异并了解它们在审计实践中的相互作用,对于改进和完善审计行业具有重要意义。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A systematic literature review on the bright and dark sides of auditors’ personality
This article synthesizes research on auditors’ ‘bright’ and ‘dark’ personality traits. Our systematic literature review identified 34 studies that met our inclusion criteria. These studies provide insights into auditors’ personality traits, their impact on audit quality, and their association with various professional behaviors and outcomes. Our review emphasizes the importance of understanding personality traits and considering them in the recruitment phase and throughout an auditor’s career. Recognizing the variation in auditors’ personalities and understanding their interplay within audit practices are relevant for improving and refining the profession.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信