This study examines what drives auditors’ professional skepticism, a critical factor for audit quality. Using data from 663 auditors across six Dutch firms, the research explores how individual differences (such as gender, experience, and knowledge) and personality traits (Big Five and Dark Triad) influence skepticism.
It also applies the Theory of Planned Behavior to link skepticism traits with attitudes, social norms, and perceived control, showing how these factors shape intentions and actual skeptical actions during audits.
Key findings reveal that social pressure (subjective norms) is the strongest predictor of skeptical behavior, and that traits like conscientiousness, openness, and narcissism are positively associated with skepticism, while psychopathy and high agreeableness reduce it.
The study offers practical insights for audit firms and regulators on fostering a culture that promotes skepticism and improving interventions to enhance audit quality.
