Effects of Knowledge, Time Pressure and Personality on Professional Skepticism among Government Auditors

This study aimed to examine the effects of knowledge, time pressure, and personality characteristics on professional skepticism among auditors. conducted a questionnaire survey 258 auditors in Malaysian government audit department. The results showed that three factors examined this study, pressure influence However, knowledge does not auditors’ skepticism. findings provide greater understanding lead deficiencies caused by lack These threats should be systematically assessed regulators determine actions required enhance encourage work. could help themselves take preventive measures adopt more proactive approach improving independence through In addition, contributes existing literature providing further evidence may