TY - JOUR ID - 160767 TI - The Prediction of Professional Skepticism Components Based on the Big Five Personality Traits of Auditing Partners JO - International Journal of Management, Accounting and Economics JA - IJMAE LA - en SN - AU - Sajadi, Seyed Hossein AU - Safarzadeh Bandari, Mohammad Hossein AU - Azizzadeh Herouzi, Hadise AD - Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran Y1 - 2022 PY - 2022 VL - 9 IS - 10 SP - 632 EP - 652 KW - Auditing partners KW - Big Five personality traits KW - Professional Skepticism DO - 10.5281/zenodo.7326439 N2 - Professional skepticism is an integral part of successful auditing. The trait of professional skepticism has been identified in psychological research as an enduring personality trait. This study aimed to investigate the prediction of professional skepticism components based on the Big Five personality traits of auditing partners of the Iranian Association of Certified Public Accountants (IACPA). To that end, the participants consisted of 231 male auditing partners. Our research results suggest that personality traits, including extroversion, agreeableness, conscientiousness, and openness to experience, positively predict the professional skepticism components, including a search for knowledge, self-esteem, interpersonal understanding, autonomy, and a questioning mind. Neuroticism negatively predicts the professional skepticism components mentioned. Also, extroversion, agreeableness, conscientiousness, and openness to experience negatively predict suspension of judgment. Neuroticism positively predicts the suspension of judgment. These findings can aid audit firms in the recruitment procedure of auditors and assist accounting and auditing educators in guiding students in their career tracks. UR - https://www.ijmae.com/article_160767.html L1 - https://www.ijmae.com/article_160767_1203a13acc8debc699e6766c9f62ab66.pdf ER -