BAĞIMSIZ DENETÇİLERİN KİŞİLİK ÖZELLİKLERİ İLE MESLEKİ ŞÜPHECİLİK ÖZELLİKLERİ ARASINDAKİ İLİŞKİ

Yıl 2022, Cilt: 24 Sayı: 2, 261 - 286, 30.06.2022

Ahmet Karahan

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

Öz

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.

Anahtar Kelimeler

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

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

Öz

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.

Anahtar Kelimeler

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

Kaynakça

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