 The influence of the auditor’s personality in audit qualityAntónio Samagaio and Teresa Felício Journal of Business Research, 2022, vol. 141, issue C, 794-807 Abstract: This study analyzes the auditor personality impact on audit quality, using partial least squares structural equation model and fuzzy-set qualitative comparative analysis methods. This research draws on the insights of Big 5 personality theory and empirical studies in audit quality. The PLS-SEM result reveals that the traits of agreeableness, conscientiousness and openness are positively associated with professional skepticism of auditors, while conscientiousness and neuroticism negatively affect reduced audit quality practices. The fsQCA results show the existence of multiple configurations of personality traits leading to high (low) audit quality. Moreover, the causal asymmetry found reveals that personality is a combination of individual traits that interact in a differentiated and complex way with audit quality. This study complements previous research on auditor’s drivers for supplying audit quality and provides support to audit firm decisions informing about the most relevant combinations of personality traits that auditors must have to make outstanding audit quality. Keywords: Auditor personality; Audit quality; Reduced audit quality practices; Professional skepticism; Materiality; fsQCA; PLS-SEM (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:jbrese:v:141:y:2022:i:c:p:794-807 DOI: 10.1016/j.jbusres.2021.11.082 Access Statistics for this article Journal of Business Research is currently edited by A. G. Woodside More articles in Journal of Business Research from Elsevier |
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