IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v25y2016i2p124-138.html
   My bibliography  Save this article

The relationship between accounting students’ personality, professional skepticism and anticipatory socialization

Author

Listed:
  • Magdy S. Farag
  • Rafik Z. Elias

Abstract

Professional skepticism is an essential component of every successful audit. Research in psychology identified the trait professional skepticism as an enduring personality construct. The current study examines the relationship between the Big Five personality characteristics and accounting students’ trait professional skepticism and their level of anticipatory socialization. Using a sample of 293 accounting students close to graduation, results indicate a positive relationship between Big Five personality characteristics and the trait professional skepticism, and between personality and anticipatory socialization. There is also a positive relationship between professional skepticism and anticipatory socialization. These results are useful to accounting educators who attempt to socialize accounting students into the profession.

Suggested Citation

  • Magdy S. Farag & Rafik Z. Elias, 2016. "The relationship between accounting students’ personality, professional skepticism and anticipatory socialization," Accounting Education, Taylor & Francis Journals, vol. 25(2), pages 124-138, April.
    • Handle: RePEc:taf:accted:v:25:y:2016:i:2:p:124-138
    DOI: 10.1080/09639284.2015.1118639
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09639284.2015.1118639
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09639284.2015.1118639?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    2. Lyudmila Zakharova & Lyudmila Shilova & Zahra Gadbedji & Liuchuan Zhu, 2020. "Organizational Cultures of Vocational Schools and Enterprises in Russia, China and Iran as Perceived by Students and Teachers," Voprosy obrazovaniya / Educational Studies Moscow, National Research University Higher School of Economics, issue 3, pages 234-254.
    3. Samagaio, António & Felício, Teresa, 2022. "The influence of the auditor’s personality in audit quality," Journal of Business Research, Elsevier, vol. 141(C), pages 794-807.
    4. Bailey, Charles D., 2017. "Psychopathy and accounting students’ attitudes towards unethical professional practices," Journal of Accounting Education, Elsevier, vol. 41(C), pages 15-32.
    5. Захарова Л. Н. & Шилова Л. Н. & Гадбеджи З. & Чжу Л., 2020. "Организационная Культура Индустриальных Колледжей И Предприятий России, Китая И Ирана В Оценках Студентов И Преподавателей," Вопросы образования // Educational Studies Moscow, National Research University Higher School of Economics, issue 3, pages 234-254.
    6. Asare, Stephen K. & van Brenk, Herman & Demek, Kristina C., 2024. "Evidence on the homogeneity of personality traits within the auditing profession," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    7. Abbott, Lawrence J. & Buslepp, William L., 2022. "An investigation of the market's pricing of auditor competence: Evidence from PwC's Oscars blunder," Accounting, Organizations and Society, Elsevier, vol. 98(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:25:y:2016:i:2:p:124-138. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.