Är en introvert revisor mer oberoende än en extrovert?

: en kvantitativ studie beträffande sambandet mellan revisorers personlighetsdrag och oberoende

Abstract

The independence of the auditor is since a long time a debated topic. Lack of independence has earlier caused several major corporate scandals and led to the public losing trust in the audit profession. Afterwards, several changes have been made through implementation of various regulations which among other things aim to strengthen the independence. The purpose of this paper is to explain whether there is a relationship between auditors’ personality traits and their ability to remain independent.

This study tests hypotheses which have been created through existing theory and thus, has a quantitative approach. To examine auditors’ personality traits, the five-factor model of personality traits has been used which consists of five dimensions that explain an individual's fundamental personality traits. To examine the independence, three vignette questions have been used. The vignette questions did not manage to measure the level of independence together and consequently, the study’s results need to be interpreted with caution. 

The findings of the study indicate that the personality traits neuroticism, openness to new experience and agreeableness might have an impact on the auditors’ ability to maintain the independence. However, the found relationships are weak. Furthermore, no relationships can be found between extraversion, conscientiousness and the independence which suggests that personality traits affect the independence to a very low extent. Lastly, the auditors’ personality traits are a research area that can be further developed.