Personality, cognitive style and auditors’ professional skepticism

PurposeThis study investigates the interplay between personality traits, as classified under the five-factor model (FFM) and cognitive styles in shaping professional skepticism.Design/methodology/approachThis study employing survey data from 80 auditors in Indonesia and analyzing the relationships of personality traits and cognitive styles in shaping professional skepticism by using classical multiple regression.FindingsConscientiousness, extraversion, openness to experience and neuroticism positively influence skepticism, whereas agreeableness unexpectedly reinforces auditors’ evaluative rigor. Furthermore, an analytical cognitive style (ACS) amplifies the effect of conscientiousness on skepticism, while an intuitive cognitive style (ICS) does not significantly moderate the association between openness and skepticism. These results highlight that professional skepticism is not solely cultivated through experience but is deeply embedded in auditors’ cognitive and personality structures. The study underscores the necessity for audit firms to integrate personality assessments into recruitment and training processes to enhance skeptical judgment.Practical implicationsThe findings emphasize the role of structured analytical reasoning in fostering skepticism, offering valuable insights for regulators and professional bodies seeking to strengthen audit quality and financial reporting reliability.Originality/valueProfessional skepticism is fundamental to audit quality, enhancing the reliability of financial reporting and mitigating the risk of audit failures. While existing research emphasizes technical expertise and contextual factors, the influence of auditors’ personality traits and cognitive styles remains insufficiently explored. Hence, the study about the interplay between personality traits, as classified under the five-factor model (FFM), and cognitive styles in shaping professional skepticism is indispensable.