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- Title
BAĞIMSIZ DENETÇİLERİN KİŞİLİK ÖZELLİKLERİ İLE MESLEKİ ŞÜPHECİLİK ÖZELLİKLERİ ARASINDAKİ İLİŞKİ.
- Authors
KARAHAN, Üyesi Ahmet
- 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.
- Subjects
MULTIPLE regression analysis; REGRESSION analysis; PERSONALITY; LINEAR statistical models; AUDITORS
- Publication
World of Accounting Science, 2022, Vol 24, Issue 2, p261
- ISSN
1302-258X
- Publication type
Academic Journal
- DOI
10.31460/mbdd.835045