Published April 24, 2024
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A systematic literature review on the bright and dark sides of auditors' personality
Authors/Creators
- 1. IESEG School of Management, Lille, France
- 2. Vrije Universiteit Brussel, Brussels, Belgium
- 3. University of Antwerp, Antwerp, Belgium
Description
This article synthesizes research on auditors' 'bright' and 'dark' personality traits. Our systematic literature review identified 34 studies that met our inclusion criteria. These studies provide insights into auditors' personality traits, their impact on audit quality, and their association with various professional behaviors and outcomes. Our review emphasizes the importance of understanding personality traits and considering them in the recruitment phase and throughout an auditor's career. Recognizing the variation in auditors' personalities and understanding their interplay within audit practices are relevant for improving and refining the profession.
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