BAĞIMSIZ DENETÇİLERİN KİŞİLİK ÖZELLİKLERİ İLE MESLEKİ ŞÜPHECİLİK ÖZELLİKLERİ ARASINDAKİ İLİŞKİ

Year 2022, Volume: 24 Issue: 2, 261 - 286, 30.06.2022

Ahmet Karahan

https://doi.org/10.31460/mbdd.835045

Abstract

Bu makalede, kişilik özellikleri ve mesleki şüphecilik özellikleri arasındaki ilişki incelenmiştir. Kişilik özellikleri ölçeği Goldberg’in (1992) "Beş Büyük Faktör Teorisi" modelinden uyarlanmıştır. Bağımsız denetçilerin mesleki şüphecilik özelliklerini ölçerken Hurtt (2010) tarafından geliştirilen ölçek kullanılmıştır. Araştırma kapsamındaki hipotezleri test etmek için basit doğrusal regresyon analizi ile çoklu regresyon analizi kullanılmıştır. Araştırma sonuçları, kişilik özellikleri ve mesleki şüphecilik arasında olumlu ve anlamlı bir ilişki olduğunu göstermiştir.

Keywords

Bağımsız Denetçi, Kişilik, Beş Faktör Kişilik Kuramı, Mesleki Şüphecilik

THE RELATIONSHIP BETWEEN PERSONALITY TRAITS AND PROFESSIONAL SKEPTICISM TRAITS OF INDEPENDENT AUDITORS

Abstract

In this article, the relationship between personality traits and professional skepticism characteristics was examined. The personality traits scale was adapted from Goldberg’s (1992) the "Big Five Factor Theory" model. The scale developed by Hurtt (2010) was used to measure the professional skepticism characteristics of independent auditors. In order to test the hypotheses within the scope of the research, simple linear regression analysis and multiple regression analysis were used. The results of the research showed that there was a positive and significant relationship personality traits and professional skepticism.

Keywords

Independent Auditor, Personality, Five Factor Personality Theory, Professional Skepticism

References

• Abedini, Y. (2020). Students’ Creativity in Virtual vs. Classroom Courses on the Basis of Their Perso-nality Traits: A Prediction Study. The Electronic Journal of e-Learning, 18(6), 525-536. https://doi.org/10.34190/JEL.18.6.005
• Aschauer, E., Fink, M., Moro, A., Auer, K.B., & Rasmussen, B.W. (2017). Trust and Professional Skepticism in the Relationship between Auditors and Clients: Overcoming the Dichotomy Myth. Beha-vioral Research In Accounting, 29(1), 19-42. https://doi.org/10.2308/bria-51654
• Bailey, C.D., Cheng, C., Daily, C.M., & Phillips, T.J. (2021). Comparison Of The Dispositional Need For Closure Scale And The Hurtt Professional Skepticism Scale. The Journal of Theoretical Accounting Research, 17(1), 30-64.
• Bag, S., & Omrane, A. (2021). The Relationship Between The Personality Traits Of Entrepreneurs And Their Decision Making Process: The Role Of Manufacturing Smes’ Institutional Environment In India. Forum Scientiae Oeconomia, 9(3), 103-122. https://doi.org/10.23762/FSO_VOL9_NO3_7
• Burger, J.M. (2010). Personality. Cengage Learning.
• Cameran, M., & Campa, D. (2020). Critical Thinking in Today’s Accounting Education: A Reflection Note Following the International Ethics Standards Board for Accountants Consultation Paper ‘Pro-fessional Skepticism Meeting Public Expectations. Accounting, Finance & Governance Review, 26(1), 7-18. https://doi.org/10.52399/001c.24057
• Ciolek, M. (2017). Professional Skepticism in Auditing and Its Characteristics. Wroclaw University Journal of Economics Research, (474), 33-40.
• Cömert, N., Uzay, Ş., Selimoğlu S.K., & Uyar, S. (2013). Uluslararası Denetim Standartları Kapsamında Bağımsız Denetim [Independent Audit within International Audit Standards]. Sakarya Üniversitesi Sürekli Eğitim Uygulama ve Araştırma Merkezi Yayınları.
• Dalkılıç, A.F., & Oktay, S. (2011). Uluslararası Denetim ve Güvence Standartlarında Mesleki Şüphecilik [Professional Skepticism in International Auditing and Assurance Standards]. Mali Çözüm Dergisi, (103), 63-78.
• Dimitrova, P.J., & Sorova, A. (2016). The Role of Professional Skepticism in Financial Statement Audit And Its Appropriate Application. Journal of Economics, 1(2), 1-17.
• Doğan, T. (2013). Beş Faktör Kişilik Özellikleri ve Öznel İyi Oluş [The Five Factor Personality Traits And Subjective Well Being]. Doğuş Üniversitesi Dergisi, 14(1), 56-64.
• Echchakoui, S. (2012). Personality Traits and Performance: The Mediating Role of Adaptive Behavior in Call Centers. American Journal of Industrial and Business Management, 2013(3), 17-27.
• Erjavec, J., Popovic, A., & Trkman, P. (2019). The effect of personality traits and knowledge on the quality of decisions in supply chains. Economic Research, 31(1), 2269-2292.
• Farag, M.S., & Elias, R.Z. (2016). The Relationship Between Accounting Student’s Personality, Professional Skepticism and Anticipatory Socialization. Accounting Education, 25(2), 124-138.
• Glover, S.M., & Prawitt, D.F. (2014). Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum. Current Issues in Auditing, 8(2), 1-10.
• Graham, K.A. (2019). Auditor Personal Characteristics and Fraud Detection Skills: The Mediating Role of Professional Scepticism [Unpublished master dissertation]. University of Ghana.
• Horzum, M.B., Ayas, T., & Padır, M.A. (2017). Beş Faktör Kişilik Ölçeğinin Türk Kültürüne Uyarlanması [Adaptation of Big Five Personality Traits Scale to Turkish Culture]. Sakarya Universitesi Eğitim Fakültesi Dergisi, 7(2), 398-408. https://doi.org/10.19126/suje.298430
• Hussin, S., & Iskandar, T.M. (2013). Exploratory Factor Analysis on Hurtt’s Professional Skepticism Scale: A Malaysian Perspective. Asian Journal of Accounting and Governance, (4), 11-19.
• Hurtt, R.K. (2010). Development of a Scale to Measure Professional Skepticism. Auditing: A Journal of Practice and Theory, 29(1), 149-171.
• Khalid, S., & Sekiguchi, T. (2019). The Mediating Effect of Glass Ceiling Beliefs in the Relationship between Women's Personality Traits and Their Subjective Career Success. NTU Management Review, 29(3), 193-220.
• Kopp, L., Lemon, W.M., & Rennie, M. (2003, June). A Model Of Trust And Professional Skepticism İn The Auditor Client Relationship [School Of Accountancy Seminar Series]. University Of Waterloo.
• Kvasova, O. (2015). The Big Five personality traits as antecedents of ecofriendly tourist behavior. Personality and Individual Differences, (83), 111-116.
• Kawa, A.T. (2013). Big Five Personality Traits Model in Electoral Behaviour Studies. Romanian Journal of Political Science, 13(2), 69-105.
• Marçal, R.R., & Alberton, L. (2020). Relationship Between Dark Triad Personality Traits and Professional Skepticism Among Independent Auditors. Journal of Education and Research in Accounting, 14(4), 480-500.
• Markowitz, E.M., Goldberg, L.R., Ashton, M.C., & Lee, K. (2012). Profiling the “proenvironmental individual”: A personality perspective. Journal of Personality, 80(1), 81–111.
• Mhlanga, O. (2019). Identification of Personality Traits Affecting Entrepreneurial Performance in the Hospitality Subsector: A Five-Factor Personality Model. Acta Commercii, 19(2), 1-9. https://doi.org/10.4102/ac.v19i2.651
• Milfont, T.L. (2015). Socio structural and psychological foundations of climate change beliefs. New Zealand Journal of Psychology, 44(1), 17-30.
• Nelson, M. (2009). A Model And Literatur Review of Professional Skepticism in Auditing. Auditing: A Journal of Practice & Theory, 28(2), 1-34.
• Nickell, E.B. (2012). An Examination of Issues Related to Professional Scepticism in Auditing [Unpublished doctoral dissertation]. University of Central Florida.
• Chookaszian, D.H., Kolton, P., Longstreth, B., Lowenstein, L., Palmrose, Z.V., Saul, R.S. & Peters, A.L. (2000, August, 31). Report and Recommendations. S.F. O’Malley (Chair), The Panel of Audit Effectiveness [Panel]. Public Oversight Board, Stamford ,USA.
• Opelt, F., & Schwinger, M. (2020). Relationships Between Narrow Personality Traits and Self-Regulated Learning Strategies: Exploring the Role of Mindfulness, Contingent Self-Esteem, and Self-Control. American Educational Research Association, 6(3), 1-15. https://doi.org/10.1177/2332858420949499
• Parlak, Ö., & Sazkaya, M.K. (2018). Beş Faktör Kişilik Özelliklerinin İş Yaşamında Yalnızlık Üzerine Etkisinin İncelenmesi [The Investigation of the effect of Five Factor Personality on Loneliness at Work ]. Ordu Üniversitesi Sosyal Bilimler Araştırmaları Dergisi, 8(1), 149-165.
• Perez, A.M., Gamez, M.A., Diaz, M.T., & Gomez, J.M. (2021). A Study of the Emotional Intelligence and Personality Traits of University Finance Students. Education Sciences, 11(1), 1-12.
• Rings, G., & Allehyani, F. (2020). Personality Traits as Indicators of the Development of Intercultural Communication Competence. International Journal of Curriculum and Instruction, 12(1), 17-32.
• Robbins, S.P., & Judge, T.A. (2013). Organizational Behaviour. Prentice Hall.
• Rolland, J.P. (2002). The Cross Cultural Generalizability of the Five Factor Model of. R.R. McCrae, J.Allik (Ed.), In Personality The Five Factor Model of Personality Across Cultures (pp. 7-28). Kluwer Academic/Publishers.
• Somer, O., Korkmaz M., & Tatar, A. (2002). Beş Faktör Kişilik Envanteri’nin Geliştirilmesi-I: Ölçek ve Alt Ölçeklerin Oluşturulması [Development of the Five Factor Personality Inventory]. Türk Psikoloji Dergisi, 17(49), 21-33.
• Stevens, E., Moroney, R., & Webster, J. (2019). Professional Skepticism: The Combined Effect Of Partner Style And Team Identity Salience. International Journal Of Auditing, 23(2), 279-291.
• Şimşek, M.Ş., Çelik, A., & Akgemci, T. (2016). Davranış Bilimlerine Giriş ve Örgütlerde Davranış [Introduction to Behavioral Sciences and Behavior in Organizations]. Eğitim Yayınevi.
• Thohir, M.A., Yuliati, L., Ahdhianto, E., Untari, E., & Yanti, F.A. (2021). Exploring the Relationship Between Personality Traits and TPACK-Web of Pre-service Teacher. Contemporary Educational Technology, 13(4), 1-16.
• Yılmazer, A., & Eroğlu, C. (2012). Davranış Bilimleri ve Örgütsel Davranış [Behavioral Sciences and Organizational Behavior]. Detay Yayıncılık.