Big Five Personality, Ethical Sensitivity, and Performance of Auditors

This study aimed to examine and to obtain empirical evidence on the effect of Ethical Sensitivity on the Auditors' Performance and the influence of moderation of Big Five Personality on the relationship between the Ethical Sensitivity and Performance of Auditors of the Public Accountant Offices in Bali. The study used primary data sources and the data types used were quantitative data, collected through questionnaires. Data analysis technique used was Moderated Regression Analysis (MRA) approach. The results obtained in the study is the ethical sensitivity has a positive effect on the auditors' performance and personality traits contained in the Big Five Personality model which can strengthen the relationship between ethical sensitivity and the auditors' performance. Auditors who have the personalities of extraversion, agreeableness, conscientiousness, emotional stability and openness to experience tend to remain ethical even in the face of a pressing ethical dilemma that they are able to provide optimal performance

The Stability of Big-Five Personality Traits

We use a large, nationally-representative sample of working-age adults to demonstrate that personality (as measured by the Big Five) is stable over a four-year period. Average personality changes are small and do not vary substantially across age groups. Intra-individual personality change is generally unrelated to experiencing adverse life events and is unlikely to be economically meaningful. Like other non-cognitive traits, personality can be modeled as a stable input into many economic decisions.Non-cognitive skills, Big-Five personality traits, stability

Trait Emotional Intelligence and Personality: Gender-Invariant Linkages Across Different Measures of the Big Five.

This study investigated if the linkages between trait emotional intelligence (trait EI) and the Five-Factor Model of personality were invariant between men and women. Five English-speaking samples (N = 307-685) of mostly undergraduate students each completed a different measure of the Big Five personality traits and either the full form or short form of the Trait Emotional Intelligence Questionnaire (TEIQue). Across samples, models predicting global TEIQue scores from the Big Five were invariant between genders, with Neuroticism and Extraversion being the strongest trait EI correlates, followed by Conscientiousness, Agreeableness, and Openness. However, there was some evidence indicating that the gender-specific contributions of the Big Five to trait EI vary depending on the personality measure used, being more consistent for women. Discussion focuses on the validity of the TEIQue as a measure of trait EI and its psychometric properties, more generally

Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia

In emerging markets, the concentration of corporate ownership has created agency conflicts between controlling owners and minority shareholders. Conventional corporate control mechanisms such as boards of directors and takeovers are typically weak in containing the agency problem. This study examines whether external independent auditors could be employed as monitors and as bonding mechanisms to alleviate the agency conflict. Using a broad sample of firms from eight East Asian economies, we document that firms are more likely to employ Big Five auditors when they are more subject to the agency problem imbedded in their ultimate ownership structure. One possible reason that this documented relation between auditor choice and the agency problem is more evident than the inconsistent results using U.S. and U.K. data is that alternative governance mechanisms are limited in East Asia. In addition, among East Asian auditees subject to the agency problem, Big Five auditors charge a higher fee and set a lower audit modification threshold while non-Big Five auditors do not. Taken together, the evidence suggests that Big Five auditors in emerging markets do have a corporate governance role.http://deepblue.lib.umich.edu/bitstream/2027.42/39784/3/wp400.pd

Female labor force participation and the big five

This paper investigates the relationship between personality traits and female labor force participation. While research on the role of cognitive skills for individual labor market success has a long tradition in economics, comparatively little is known about the channels through which non-cognitive skills affect individual labor market behavior. There is striking evidence that personality traits play a major role in explaining individual differences in school attendance and school performance. However, comparatively little is known about how and which personality traits effect labor supply decisions. In this paper, we relate personality traits to preference parameters using a conventional structural framework of labor force participation. This allows us to separate the direct effects of personality traits affecting the individual participation decision through different individual preferences from the indirect effects through wages. We can show that personality traits play an important role in the female labor force participation decision. The channels through which personality traits effect labor force participation are manifold and depend on the specific trait. Aggregation of traits to a single index is therefore a suboptimal strategy. --personality traits,female labor supply,wages

Three religious orientations and five personality factors : an exploratory study among adults in England

In order to explore the power of the five factor model of personality to explain individual differences recorded on measures of the three religious orientations, a sample of 198 adults in England completed established measures of the three religious orientations (intrinsic, extrinsic, and quest) and the big five personality factors (neuroticism, extraversion, openness, agreeableness, and conscientiousness). The data demonstrated that individual differences in the three religious orientations were largely independent of the five personality factors, apart from a significant positive correlation between intrinsic religiosity and agreeableness. These findings support Piedmont’s contention that religiosity is largely independent of personality when personality is operationalised in terms of the big five factors

The Big Five, Type A Personality, and Psychological Well-Being

The aim of this research was to investigate how the Big Five and Type A personality variables relate to psychological well-being. Additionally, the study examined the effect of age on psychological well-being. Various social media sites such as Facebook were used to recruit 286 Participants (209 males, 74 females) from the community population. The sample was broad with an age range 18-85. Participants completed a demographic measure as well as the Ryff’s Psychological Well-being scale, the International Personality Item Pool- Big Five Scale, the Framingham Type A Behavior Scale and a Social Desirability Scale. Pearson’s product correlations and a hierarchical multiple regression were performed to determine the ability of the personality variables and Type A personality scores to predict psychological well-being. The results indicated that the personality variables (the Big Five) predicted psychological well-being but that the addition of variance from the Type A personality variable added insignificantly to the prediction. Psychological well-being was negatively correlated with age. Further studies on personality and psychological wellbeing are needed, including the role of mindfulness in contributing along with personality variables to psychological well-being.</jats:p