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

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  • 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
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    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. 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).

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