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

2016 ◽  
Vol 25 (2) ◽  
pp. 124-138 ◽  
Author(s):  
Magdy S. Farag ◽  
Rafik Z. Elias
Keyword(s):  
Accounting Students ◽  
Anticipatory Socialization ◽  
Professional Skepticism ◽  
The Relationship

scholarly journals The Role of Anticipatory Socialization as A Mediating Variable between The Big Five Personality Traits and Professional Skepticism

2021 ◽  
Vol 14 (1) ◽  
pp. 83
Author(s):  
Tresna Adinda Regbiyantari ◽  
Niluh Putu Dian Rosalina Handayani Narsa
Keyword(s):  
Personality Traits ◽  
Big Five ◽  
Positive Relationship ◽  
Big Five Personality Traits ◽  
Accounting Students ◽  
Big Five Personality ◽  
Anticipatory Socialization ◽  
Professional Skepticism ◽  
The Relationship

This study analyzes the relationship between the Big Five personality traits and professional skepticism, between professional skepticism and anticipatory socialization, and the relationship between the Big Five personality traits and anticipatory socialization using professional skepticism as the mediating variable. The research data were obtained from 187 questionnaires distributed to accounting students. The results in this study prove that there is a positive relationship between the characteristics of extraversion, agreeableness, conscientiousness, and openness, on anticipatory socialization. Meanwhile, the character of neuroticism has no relationship with anticipatory socialization. In addition, it was also found that there was an indirect, positive relationship between neuroticism, extraversion and conscientiousness, and anticipatory socialization through professional skepticism. This research is expected to provide insights for accounting students as they start preparing to become good auditors while in college.

scholarly journals Pengaruh Komitmen Profesional Dan Sosialisasi Antisipatif Mahasiswa Akuntansi Terhadap Niat Whistleblowing Dengan Religiusitas Sebagai Variabel Moderasi

2019 ◽  
Vol 1 (4) ◽  
pp. 1863-1880
Author(s):  
Isfan Fajar Satrya ◽  
Herlina Helmy ◽  
Salma Taqwa
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Accounting Students ◽  
Primary Data ◽  
Professional Commitment ◽  
Anticipatory Socialization ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
The Relationship ◽  
The City

The accounting profession has emphasized the need for professionals to develop attitudes early in their careers, even before they moved professions. This study discusses the professional commitment and anticipatory socialization of accounting students towards whistleblowing intentions. Religiosity as a moderating variable that moderates the relationship between professional commitment and anticipatory socialization of accounting students to whistleblowing intentions. The population in this study is accounting students in the city of Padang. The sample is based on the purposive stratified sampling method. The data used in this study are primary data. This study used a questionnaire instrument from 277 respondents. The method of analysis is done by using MRA (Moderated Regression Analysis). The results showed that professional commitment had a significant effect on whistleblowing, but anticipatory socialization had a significant negative effect on whistleblowing. Religiosity weakens the relationship between professional commitment to whistleblowing but supports the relationship between anticipatory socialization of whistleblowing.

scholarly journals Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating

2020 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Muslim Muslim ◽  
Syamsuri Rahim ◽  
Muhammad Faisal AR Pelu ◽  
Alma Pratiwi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Audit Fee ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality

scholarly journals The relationship between the National Senior Certificate and the National Benchmark Test for accounting students at a South African university

2021 ◽  
Vol 12 (01) ◽  
Author(s):  
Riley Carpenter ◽  
◽  
Lily Roos ◽  
Keyword(s):  
South Africa ◽  
Academic Performance ◽  
Black Students ◽  
South African ◽  
Empirical Research ◽  
Accounting Students ◽  
Strong Correlations ◽  
Benchmark Test ◽  
Factors Influencing ◽  
The Relationship

The South African accounting profession needs racial transformation. Consequently, students pursuing the chartered accountant (South Africa) (CA(SA)) designation, especially at-risk Black students, require adequate support. To be successful, the support must be driven by factors influencing students’ academic performance. As prior academic performance is one such factor, this study examines the relationship between the National Senior Certificate (NSC) exams and the National Benchmark Test (NBT) for students enrolled in an accounting degree at a South African university. Due to numerous moderate and strong correlations between NSC and NBT results, without multicollinearity, it was concluded that both sets of results should be considered as factors contributing to students’ academic performance. The findings highlight the need for further empirical research on NSC and NBT results as determinants of success for accounting students.

ANALISIS PENGARUH PENALARAN ETIS DAN SENSITIVITAS ETIKA TERHADAP PERILAKU ETIS MAHASISWA

2019 ◽  
Vol 2 (1) ◽  
pp. 26-35
Author(s):  
Lia Anggriati ◽  
Muslichah M
Keyword(s):  
Ethical Behavior ◽  
Ethical Reasoning ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Students ◽  
Ethical Sensitivity ◽  
Significant Positive Effect ◽  
The Relationship ◽  
Positive Effect

Along with the violations of ethics that occur frequently committed by accountants, both publicaccountants, and internal company accountants and government accountants and based on the resultsof research that has been done before producing different results, this study aims to examine the effectof ethical reasoning and ethical sensitivity to behavior ethical students. The population in this studywere accounting students at STIE Malangkucecwara. Research samples were taken using a simple randomsampling technique. The total sample used in the study was 184 accounting students. This study usesthe Partial Least Square (PLS) method. The results of this study indicate that (1) Ethical sensitivityhas a significant positive effect on ethical behavior. (2) Ethical sensitivity has a significant positiveeffect on ethical reasoning. (3) Ethical reasoning has a significant positive effect on ethical behavior.(4) Ethical reasoning does not mediate the relationship between ethical sensitivity on ethicalbehavior.

Skeptical Judgments and Self-Construal: A Comparative Study between Chinese Accounting Students in Australia and China

2016 ◽  
Vol 15 (3) ◽  
pp. 97-111 ◽  
Author(s):  
Sammy X. Ying ◽  
Chris Patel
Keyword(s):  
Comparative Study ◽  
Data Availability ◽  
Accounting Students ◽  
Personality Variable ◽  
Professional Skepticism ◽  
Research Instrument ◽  
Entry Level ◽  
Self Construal ◽  
Interdependent Self

ABSTRACT We contribute to the literature on professional skepticism by examining the influence of a relevant antecedent personality variable, namely self-construal on skeptical judgments. We examine how Chinese accounting students in two distinct learning and cultural environments, Australia and China, are likely to differ in their self-construal, and how these differences may influence their skeptical judgments. We used final-year undergraduate accounting students as proxies for entry-level auditors. Our results show that Chinese accounting students in Australia scored higher on measures of independent and lower on measures of interdependent self-construal than their counterparts in China. Furthermore, we examine the influence of self-construal on skeptical judgments through two conflicting and competing perspectives, namely auditors' perceived relationship with clients' management and auditors' perceived relationship with their superiors. Our results support the perspective based on auditors' perceived relationship with their superiors and show that interdependents are more skeptical than independents. We argue that interdependents are more concerned with pleasing and maintaining harmonious relationships with their superiors. Therefore, they are more cautious and more rigorous in carrying out their audit duties in order to ensure that they are not criticized by superiors. These findings suggest that possible competing and conflicting perspectives need to be taken into account when examining skeptical judgments. Data Availability: The research instrument is available from the first author.

The Relationship between Religiosity and Academic Performance amongst Accounting Students

2016 ◽  
Vol 5 (2) ◽  
pp. 165
Author(s):  
Umaru Mustapha Zubairu ◽  
Olalekan Busra Sakariyau
Keyword(s):  
Academic Performance ◽  
Academic Success ◽  
Statistical Analysis ◽  
Positive Association ◽  
Grade Point Averages ◽  
Accounting Students ◽  
Grade Point ◽  
Islamic Perspective ◽  
The Relationship

<p>In this paper, the association between religiosity and academic performance among accounting students enrolled at the International Islamic University Malaysia (IIUM) is explored, as recent research demonstrates a positive association between religiosity and academic success. Students' religiosity was measured using proxies from an Islamic perspective, whilst their academic performances were measured using their Cumulative Grade Point Averages (CGPA). The statistical analysis revealed no significant correlation between religiosity and academic performance among accounting students at IIUM. However, a closer examination of the results revealed that students at IIUM possessed high levels of religiosity as well as high levels of academic performances.</p>

Facilitating the application of auditors’ underlying skeptical disposition

2020 ◽  
Vol 33 (1) ◽  
pp. 34-56
Author(s):  
Jahanzeb Khan ◽  
Noel Harding
Keyword(s):  
Design Methodology ◽  
Audit Quality ◽  
Future Research ◽  
Relative Importance ◽  
Content Type ◽  
Professional Skepticism ◽  
Schwartz Value Survey ◽  
Auditor Judgments ◽  
The Relationship ◽  
Practical Implications

Purpose Motivated by ongoing calls for auditors to exercise an elevated level of professional skepticism, this paper aims to examine the relationship between basic human values (values) and an underlying skeptical disposition (trait skepticism). Understanding the values that are associated with levels of trait skepticism will help in the design of audit environments that make the application of an underlying skeptical disposition more likely. Design/methodology/approach A survey was administered in which 140 postgraduate auditing students responded to the Schwartz value survey to measure the relative importance of different values, and the Hurtt trait skepticism scale to measure trait skepticism. The relative importance of the ten values was regressed against trait skepticism. Findings This study finds that the importance placed in the values of tradition and power, relative to other values, is negatively associated with levels of trait skepticism. Research limitations/implications The use of postgraduate auditing students as participants may limit the generalizability of the study’s findings. Practical implications Qualified by the need for future research to test the generalizability of the findings to an audit practitioner sample, the results of this study suggest that auditors with higher levels of trait skepticism may experience negative affect in environments that emphasize values of power and tradition. To the extent that current audit environments emphasize tradition and power, the results may help explain why trait skepticism is not consistently reflected in audit judgments and actions. Originality/value The affective implications of the environment within which auditors exercise professional skepticism is emerging as an important area by which to understand and improve audit quality. By identifying the values that those with a high skeptical disposition place relatively less importance in, this study informs an understanding of the circumstances where an underlying skeptical disposition is more or less likely to be reflected in auditor judgments and actions.

scholarly journals Level or Fraud and Professional Skeptisism to Become a Whistleblower

2020 ◽  
Vol 5 (7) ◽  
pp. 845-851
Author(s):  
Henni Mande ◽  
Mediaty Mediaty ◽  
Abdul Hamid Habbe ◽  
Kartini Kartini
Keyword(s):  
Experimental Method ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
The Relationship

This study aims to determine the effect of the level of fraud on the interests of government internal auditors to become whistleblowers and professional skepticism as a moderating variable. This study uses an experimental method with a total of 50 internal government auditors. The results showed that the level of fraud did not affect the interests of government internal auditors becoming whistleblowers and professional skepticism did not moderate the relationship between the two.

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