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Professionell skepticism: Sambandet mellan personlighetsdrag och professionell skepticism med kön som betingande faktor
Kristianstad University, Faculty of Business.
Kristianstad University, Faculty of Business.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Professional skepticism : The relationship between personality traits and professional skepticism with gender as moderating factor (English)
Abstract [sv]

Att kunna tillämpa professionell skepticism i det dagliga arbetet är en viktig egenskap för dagens revisorer. Vad som påverkar den professionella skepticismen är emellertid inte utrett inom tidigare forskning. Frågan om personlighetsdrag har en påverkan på professionell skepticism med hänsyn till kön som en betingande faktor har vi inte funnit någon forskning om. För att uppfylla syftet har en kvantitativ ansats applicerats och data har samlats in genom en enkätundersökning som ekonomistudenter på Högskolan Kristianstad och Jönköping International Business School har deltagit i. Studien har tillämpat befintliga mätinstrument för att mäta de oberoende variablerna personlighetsdrag och den beroende variabeln professionell skepticism. Enkäten undersökte även ett antal kontrollvariabler hos respondenterna. Resultatet från studien indikerar att två av de i studien undersökta personlighetsdragen (samvetsgrannhet och öppenhet för erfarenhet) har ett positivt samband med professionell skepticism. Vidare konstaterades att en del av personlighetsdraget neuroticism, aspekten stress, har ett negativt samband med professionell skepticism. Studien kunde emellertid inte påvisa om kön har en modererande effekt på sambandet mellan personlighetsdrag och professionell skepticism. Kontrollvariabeln modersmål visade sig ha ett mycket signifikant samband med professionell skepticism. Detta är något som framtida forskning inom området bör undersöka ytterligare.

Abstract [en]

To be able to apply professional skepticism in day-to-day work is an important attribute for today’s auditors. However, factors that affect the professional skepticism is not investigated in previous research. The question if personality traits affect the professional skepticism in consideration of gender as a moderating factor is an area where we have not found any previous research. To be able to fulfil the purpose a quantitative approach has been applied and the data has been collected through a survey distributed to economy students attending Högskolan Kristianstad and Jönköping International Business School. The study has applied existing measuring instruments to measure the independent variable personality traits and the dependent variable professional skepticism. The survey also explored a few control variables among the respondents. The results from the study indicate that two of the personality traits in the study (conscientiousness and openness) have a positive correlation with professional skepticism. Furthermore, the study found that a part of the personality trait neuroticism, the stress aspect, has a negative correlation with professional skepticism. The study has found no proof that support the belief that gender has a moderating effect on the correlation between personality traits and professional skepticism. The study showed that the control variable mother tongue has a significant correlation with professional skepticism. This is something that future research in the field should examine further.

Place, publisher, year, edition, pages
2019. , p. 83
Keywords [en]
Professional skepticism, personality traits, conscientiousness, neuroticism, agreeableness, openness, extraversion, gender
Keywords [sv]
Professionell skepticism, personlighetsdrag, samvetsgrannhet, neuroticism, vänlighet, öppenhet för erfarenhet, extraversion, kön
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-19546OAI: oai:DiVA.org:hkr-19546DiVA, id: diva2:1331054
Subject / course
Accounting and auditing
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2019-06-27 Created: 2019-06-26 Last updated: 2019-06-27Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf