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Research Article
Maandblad voor Accountancy en Bedrijfseconomie 94(3/4): 113-125
https://doi.org/10.5117/mab.94.47818 (22 Apr 2020)
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  • ContentsContents
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  • Article title
  • Abstract
  • Keywords
  • Relevance to practice
  • 1. Introduction
  • 2. Literature review and hypotheses
    • 2.1 Five-factor model and PfPI
    • 2.2 Audit tasks
      • 2.2.1 Information search
      • 2.2.2 Decision making
      • 2.2.3 Reporting
    • 2.3 Personality characteristics of internal auditors
      • 2.3.1 Openness to experience
      • 2.3.2 Neuroticism
      • 2.3.3 Conscientiousness
      • 2.3.4 Extraversion
      • 2.3.5 Agreeableness
  • 3. Method used
    • 3.1 Design
    • 3.2 Subjects
    • 3.3 Data entering and analysis
  • 4. Results
    • Descriptive statistics
    • Testing for significance of differences
    • Homogeneity of variance
  • 5. Conclusion and discussion
    • 5.1 Conclusion
      • 5.1.1 Openness
      • 5.1.2 Emotional stability
      • 5.1.3 Conscientiousness
      • 5.1.4 Extraversion
      • 5.1.5 Agreeableness
    • 5.2 Implications
    • 5.3 Suggestions for future research
  • Acknowledgements
  • References
  • Appendix I
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