scholarly journals PENGARUH FAKTOR-FAKTOR PERSONAL TERHADAP SKEPTISISME PROFESIONAL AUDITOR

2017 ◽  
Vol 17 (1) ◽  
pp. 89
Author(s):  
Dessy Larimbi ◽  
Bambang Subroto ◽  
Rosidi Rosidi
Keyword(s):  
Personality Type ◽  
Sampling Technique ◽  
Personal Factors ◽  
Myers Briggs Type Indicator ◽  
Professional Skepticism ◽  
Auditor Tenure ◽  
Big 4 ◽  
Audit Firms ◽  
Type Indicator ◽  
The Impact

The purpose of this study was to test the impact of personal factors to auditor’s professional skepticism at Non Big 4 audit firms in East Java. Personal factors which tested in this study were personality type, auditor’s sex, and audit experience. Auditor’s personality types were classified based on Myers-Briggs Type Indicator (MBTI), audit experience was measured by auditor tenure, and auditor’s professional skepticism was measured by Hurtt (2010) professional skepticism scale. Sample used in this study were auditors at Non Big 4 audit firms in East Java, which selected by easy sampling technique (convenience sampling). Questionnaire was used as research instrument. Datas in this study were analyzed by multiple regression analysis. The results of this study indicate that INFP (introvert, intuition, feeling, perceiving) and ENFJ (extrovert, intuition, feeling, judging) personality type affects auditor’s professional skepticism. This study also found that audit experience affects auditor’s professional skepticism. The more experience an auditor, the higher the professional skepticism. On the other hand, sex differences of auditors at Non Big 4 audit firms in East Java turned out to have no effect on professional skepticism.

scholarly journals PENGARUH FAKTOR-FAKTOR PERSONAL TERHADAP SKEPTISISME PROFESIONAL AUDITOR

2018 ◽  
Vol 17 (1) ◽  
Author(s):  
Dessy Larimbi ◽  
Bambang Subroto ◽  
Rosidi Rosidi
Keyword(s):  
Personality Type ◽  
Sampling Technique ◽  
Personal Factors ◽  
Myers Briggs Type Indicator ◽  
Professional Skepticism ◽  
Auditor Tenure ◽  
Big 4 ◽  
Audit Firms ◽  
Type Indicator ◽  
The Impact

The purpose of this study was to test the impact of personal factors to auditor’s professional skepticism at Non Big 4 audit firms in East Java. Personal factors which tested in this study were personality type, auditor’s sex, and audit experience. Auditor’s personality types were classified based on Myers-Briggs Type Indicator (MBTI), audit experience was measured by auditor tenure, and auditor’s professional skepticism was measured by Hurtt (2010) professional skepticism scale. Sample used in this study were auditors at Non Big 4 audit firms in East Java, which selected by easy sampling technique (convenience sampling). Questionnaire was used as research instrument. Datas in this study were analyzed by multiple regression analysis. The results of this study indicate that INFP (introvert, intuition, feeling, perceiving) and ENFJ (extrovert, intuition, feeling, judging) personality type affects auditor’s professional skepticism. This study also found that audit experience affects auditor’s professional skepticism. The more experience an auditor, the higher the professional skepticism. On the other hand, sex differences of auditors at Non Big 4 audit firms in East Java turned out to have no effect on professional skepticism.

An experimental investigation of knowledge acquisition techniques

2017 ◽  
Vol 36 (4) ◽  
pp. 493-514 ◽  
Author(s):  
Maryam Dehghani ◽  
Peyman Akhavan
Keyword(s):  
Experimental Investigation ◽  
Knowledge Acquisition ◽  
Design Methodology ◽  
Personality Type ◽  
Myers Briggs Type Indicator ◽  
Content Type ◽  
Type Indicator ◽  
Competitive Success ◽  
Key Driver ◽  
The Impact

Purpose Knowledge is a key driver for the competitive success of organizations, but about 90 percent of organizational knowledge is inside employees’ minds with personal essence; therefore, this paper provides valuable vision for managers by exploring knowledge acquisition (KA) techniques and personality type. The purpose of this paper is to examine KA techniques and explore the impact of personality type on the KA process in the aerospace industry. Design/methodology/approach This paper examines KA techniques through an empirical study involving 83 participants to take part in KA sessions. For exploring techniques, a questionnaire was used, and also the Myers-Briggs Type Indicator was used to identify participants’ personality type. The impact of personality type on KA processes was determined by correlation analysis. Findings Analyses confirmed some association between the type of personality and KA process. In addition, the findings of exploring questionnaire items showed that participants gave the laddering technique the highest rating. Originality/value The paper may be of high value to researchers in the field of KA, especially in aerospace industries, because there is very little experimental investigation of KA, and it also provides valuable information and guidelines that hopefully will help researchers to select appropriate KA techniques.

scholarly journals The Relationship Between Personality Type And Leadership Focus

2006 ◽  
Vol 4 (1) ◽  
Author(s):  
Grant Sieff ◽  
Louis Carstens
Keyword(s):  
South African ◽  
Personality Type ◽  
Target Population ◽  
Personality Types ◽  
Leadership Role ◽  
Myers Briggs Type Indicator ◽  
Multiple Focus ◽  
Type Indicator ◽  
Myers Briggs ◽  
The Relationship

Optimising focus is a key success driver for many organisation leaders. The relationship between personality type and leadership focus is examined. Personality type is assessed with Form M of the Myers-Briggs Type Indicator instrument, and leadership focus is explored through the development and application of a Leadership Focus Questionnaire. South African executives form the target population for this study. Both functionalist and interpretive approaches are applied. Three primary theoretical hypotheses about leadership focus, concerning (1) optimising the balance of focus between external and internal priorities, (2) the fit between the leadership personality type and the organisation type, and (3) the capacity to manage a multiple focus, are considered. Results show that Extraverted personality types are more comfortable with the challenges of focus in the leadership role than are Introverted types, and Extraverted, Sensing, Thinking and Judging types experience a greater degree of fit with their organisations than do Introverted, Intuitive, Feeling and Perceiving types.

Auditor Tenure Disclosure and Shareholder Ratification Voting

2021 ◽  
Author(s):  
Paul N. Tanyi ◽  
Dasaratha V Rama ◽  
K Raghunandan
Keyword(s):  
Academic Research ◽  
Public Disclosure ◽  
Audit Report ◽  
Shareholder Voting ◽  
Auditor Tenure ◽  
Audit Firms ◽  
The Impact

The PCAOB mandated, over the objections of the large audit firms and others, that for fiscal years ending on or after December 15, 2017, the audit report shall include information about auditor tenure. In this paper we answer the call for academic research about “the impact and usefulness of the auditor tenure disclosure as it becomes implemented” from Franzel (2017). We use data from 2,718 firms in our analyses. We find that in the case of clients with long (short) auditor tenure, the proportion of shareholder votes not ratifying the auditor increased (decreased) after public disclosure of auditor tenure. Thus, it appears that public disclosure of auditor tenure influenced shareholder voting and sensitized shareholders to longer audit tenures.

Team Dynamics at Suvasi Textiles

2019 ◽  
pp. 1-6
Author(s):  
Kirti Sharda
Keyword(s):  
Decision Making ◽  
Theoretical Foundation ◽  
Group Decision ◽  
Personality Types ◽  
Decision Making Process ◽  
Myers Briggs Type Indicator ◽  
Conflict Negotiation ◽  
Type Indicator ◽  
Response To Change ◽  
The Impact

This case is intended to introduce participants to basic personality types and the role they play in group decision making situations. The Myers-Briggs Type Indicator (MBTI) framework is used as the theoretical foundation to explore various personality types. The complexities involved in decision making in a group with divergent personalities are explored through a dilemma faced by Suvasi Textiles. The management team of Suvasi Textiles is grappling with a critical decision which can decisively change the future of the organisation; the case illustrates how the different personality types are impacting the decision making process. The case can serve to highlight the impact of type dynamics on team effectiveness, conflict negotiation, response to change and stress management.

Personality Type and Cognitive Style

1987 ◽  
Vol 60 (3) ◽  
pp. 959-964 ◽  
Author(s):  
Julia Ferguson ◽  
Cove Fletcher
Keyword(s):  
Cognitive Control ◽  
Cognitive Style ◽  
Undergraduate Students ◽  
Cognitive Complexity ◽  
Verbal Ability ◽  
Personality Type ◽  
Myers Briggs Type Indicator ◽  
Female Undergraduate ◽  
Type Indicator ◽  
The Relationship

Examined the relationship between cognitive style and personality type as measured by the Myers-Briggs Type Indicator. 31 male and 46 female undergraduate students completed the Indicator and several cognitive instruments including a memory scale, measures of cognitive complexity and integration, verbal ability, and selective attention and recall. Correlational analysis showed there to be significant variations in cognitive style with different preferences on the Indicator. Although conclusions can only be tentative, feeling types tended to be better at verbal-based tests, whereas perceiving types tended to be better at tasks requiring cognitive control and attention.

Psychology of the Scientist: XLVI: Correlation between Theoretical Orientation in Psychology and Personality Type

1982 ◽  
Vol 50 (3) ◽  
pp. 795-801 ◽  
Author(s):  
James J. Hart
Keyword(s):  
Theoretical Orientation ◽  
Personality Type ◽  
Myers Briggs Type Indicator ◽  
Type Indicator ◽  
Psychology Majors ◽  
Myers Briggs

In this study the question, “Are theoretical and methodological orientation an expression of psychology majors' personalities?” was asked. To answer this question, the Myers-Briggs Type Indicator and the Theoretical Orientation Survey were given to 181 junior and senior psychology majors. It was found that “objectively oriented psychology majors” tended to score high on Sensing on the Myers-Briggs, while “subjectively oriented psychology majors” tended to score high on Intuition.

The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms

2013 ◽  
Vol 32 (4) ◽  
pp. 95-127 ◽  
Author(s):  
Joseph H. Schroeder ◽  
Chris E. Hogan
Keyword(s):  
Financial Risk ◽  
Economic Recession ◽  
Data Availability ◽  
Publicly Traded ◽  
Audit Firm ◽  
Big 4 ◽  
Audit Firms ◽  
Risk Characteristics ◽  
The Impact

SUMMARY We examine the impact of PCAOB Auditing Standard No. 5 (AS5) and the economic recession on risk characteristics and degree of auditor/client misalignment in the publicly traded client portfolios of Big 4 firms. AS5 and the economic recession both likely resulted in an increase in audit firm personnel capacity as well as a decline in current and future revenue prospects, leading to concerns that the Big 4 firms may pursue clients that present greater risk to the portfolio. We find that the overall portfolio in 2009 presents greater financial risk, attributable to the impact of the recession on continuing clients. A net decrease in audit and auditor business risks is also attributable to continuing clients over this period, as increases for new clients are offset by reductions due to departing clients. Overall, the results, which should be of interest to regulators, indicate that Big 4 firms continued to balance their portfolio with risk in mind. Data Availability: Data are publicly available from sources identified in the paper.

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