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

Linde Kerckhofs (), Marie-Laure Vandenhaute () and Kris Hardies
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Linde Kerckhofs: IESEG School of Management, Lille, France
Marie-Laure Vandenhaute: Vrije Universiteit Brussel, Brussels, Belgium

Maandblad Voor Accountancy en Bedrijfseconomie Articles, 2024, vol. 98, issue 1-2, 11-24

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.

Keywords: Personality; traits; auditors; audit; profession (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:arh:jmabec:v:98:y:2024:i:1-2:p:11-24

DOI: 10.5117/mab.98.116510

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