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A systematic literature review on the bright and dark sides of auditors’ personality

Authors :
Linde Kerckhofs
Marie-Laure Vandenhaute
Kris Hardies
Source :
MAB, Vol 98, Iss 1/2, Pp 11-24 (2024)
Publication Year :
2024
Publisher :
Pensoft, 2024.

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.

Details

Language :
English
ISSN :
25431684
Volume :
98
Issue :
1/2
Database :
Directory of Open Access Journals
Journal :
MAB
Publication Type :
Academic Journal
Accession number :
edsdoj.550603216f3406990904f096bcb5240
Document Type :
article
Full Text :
https://doi.org/10.5117/mab.98.116510