內部稽核員是公司治理重要的一道防線，而稽核員人格特質對公司營運與防弊機制之有效性，影響至深。本研究旨在探討稽核員人格特質、懷疑態度與稽核品質之間的關聯性。本研究運用五大人格特質模型來建立稽核人員人格特質的模型，探討這些特質對稽核品質的影響。本研究共收集254份問卷樣本，並運用多元線性迴歸分析來檢驗假設。研究結果顯示理想稽核人格特質與稽核品質之間並無直接顯著關聯，卻存在間接關係表現，具「開放性」人格特質且透過懷疑態度之調節效果，能有顯著提升稽核品質。這些發現對人力資源管理者具有啟示意義，即在選擇稽核人員時，應注意其個人特質是否適合此一類型工作。本研究為適合擔任稽核人員的人格特質提供了實證推理，期能幫助人力資源者在招募過程中挑選適合的稽核人才，以提高內部稽核作業品質，同時有效提升公司績效、降低公司營運風險。

This study explores whether the personality traits of internal auditors, who serve as the critical last line of defense in corporate governance, affect the effectiveness and suitability of company operations and anti-fraud mechanisms. By examining various issues related to the selection of audit personnel in the literature and further researching the differences in personality traits among those who work as auditors, we have developed a model for the personality traits of audit personnel based on the Big Five personality trait model. Under the assumption of an ideal job concept, we investigate how these traits impact audit quality through statistical analysis, examining whether personality traits influence audit quality and to what extent. We collected 254 questionnaire samples and employed multiple linear regression analysis to test our hypotheses. The results found that there is no direct significant relationship between ideal auditor personality traits and audit quality. However, there is an indirect relationship, where the "openness" personality trait enhances audit quality through the moderating effect of a professional skeptical. These findings have implications for human resource managers, suggesting they consider individuals' traits when selecting audit personnel. This study provides empirical evidence on suitable personality traits for auditors, aiding human resources in recruiting the right talent to enhance internal audit quality, improve company performance, and reduce operational risks effectively.

王郁菁(2010)。學前教育機構顧客關係管理研究-以台中地區為例。逢甲大學經營研究所。
吳東憲、蕭子誼、曾彩薇(2016)。內部稽核缺失對經營績效之影響；以公司治理為調節效果。會計與公司治理，第11卷第1期，1-26。
吳政謙(2021)。公司治理對於經營績效之影響：以內部稽核為調節效果。國防大學財務管理學系研究所碩士。
張菱娟(2019)。落實內控制度到強化公司治理之內部稽核角色價值。內部稽核，106期 (2019/07/01)，32 - 37。
許惠芳(2012)。教師人格特質與班級經營策略對班級經營效能之研究-以台南為例。康寧大學國際企業管理研究所。
陳玟蒓(2021)。人格特質與工作績效之關聯性研究。環球科技大學企業管理系中小企業經營策略管理碩士班。
黃姵嫙(2018)。綠色招募活動對組織人才吸引力之影響：以個人組織配適知覺為中介變數與個人環保態度為干擾變數。東海大學企業管理學系碩士論文。
蔡佳芸(2021)。人格特質度創業意圖之影響：以社會網路及資源獲取為觀點。天主教輔仁大學企業管理學系管理學碩士班。
鄭桂蕙(2016)。內部稽核質量與內部缺失。當代會計，第17卷第2期，173-208。
饒斯涵(2022)。從歸因理論觀點探討員工對企業社會責任認知之研究。天主教輔仁大學社會企業研究所。
Allport, G. W. (1961). Pattern and growth in personality.
Aiken, L. S., West, S. G., & Reno, R. R. (1991). Multiple regression: Testing and interpreting interactions. Sage.
Aguinis, H., Mazurkiewicz, M., & Heggestad, E., (2009). Using web-based frame-of-reference training to decrease biases in personality-based job analysis: An experimental filed study. Personnel Psychology, 62(2), 405-438.
Aghaei Chadegani, A. (2011). Review of studies on audit quality. Available at SSRN 2227359.
Aikins, S. (2011). An examination of government internal audits' role in improving financial performance. Public Finance and Management, 11(4), 306-337.
Al-Jabali, M., & Tawfeq, R. Z. (2014). The relationship between the information systems of accounting, auditing, and how to provide reliable information to characterize the service auditor. Global Journal of Commerce and Management Perspective, 3(2), 95-101.
Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2016). Internal audit quality and financial reporting quality: The joint importance of independence and competence. Journal of Accounting Research, 54(1), 3-40.
Al-Dalabih, F. A. (2018). The impact of the use of accounting information systems on the quality of financial data. International Business Research, 11(5), 143-158.
Ahmad, K. Z. B., Jasimuddin, S. M., & Kee, W. L. (2018). Organizational climate and job satisfaction: Do employees’ personalities matter? Management Decision.
Ahadiansyah, F., Dewi, K., & Fuadah, L. (2019). The Effect of Workload, Experience, Personality and Professional Skepticism on The Accuracy of Giving Audit Opinion, -..
Albawwat, I. E., Al-hajaim, Me., & Alfirjat, Y. S (2021). The Relationship Between Internal Auditors' Personality Traits, Internal Audit Effectiveness, and Financial Reporting Quality: Empirical Evidence from Jordan. The Journal of Asian Finance, Economics and Business, 8(4), 797-808.
Bartko, J. J. (1976). On various intraclass correlation reliability coefficients. Psychological Bulletin, 83(5), 762.
Baron, R. M., & Kenny, D.A. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual, strategic and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173-1182.
Barrick, M. R., & Mount, M. K. (1991). The big five personality dimensions and job performance: a meta‐analysis. Personnel Psychology, 44(1), 1-26.
Burger, J. M. (2008). Personality, 7th Ed., Thomas/Wadsworth, Belmont.
Behn, B. K., Choi, J.H., & Kang, T. (2008). Audit quality and properties of analyst earnings forecasts. Accounting Review, 83(2), 327-349.
Bagus, I., Astika, P., & Dwirandra, A. (2018). Whistleblowing intention and professional skeptism in moderating the effect of fraud audit training tenure on fraud detection capabilities. Research Journal of Finance and Accounting, 9(21), 74-84
Bhatti, M. A., Alshagawi, M., & Juhari, A. S. (2018). Mediating the role of work engagement between personal resources (self-efficacy, the big five model) and nurses’ job performance. International Journal of Human Rights in Healthcare. -.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334.
Cohen, A. (1983). Comparing regression coefficients across subsamples: A study of the statistical test. Sociological Methods & Research, 12(1), 77-94.
Costa Jr, P. T., & McCrae, R. R. (1992). Four ways five factors are basic. Personality and Individual Differences, 13(6), 653-665.
Choo, F., and K. Tan. (2000). Instruction, skepticism, and accounting students ability to detect frauds in auditing. The Journal of Business Education 1 (Fall):72-87.
Carpenter, T. D., Durtschi, C., & Gaynor, L. M. (2004). The effect of practice and feedback on audit novices as compared to audit experts. Working paper, Florida State University, Tallahassee, FL.
Chambers, R., & McDonald, P. (2013). Succeeding as a 21st century Internal Auditor: 7 attributes of highly effective internal auditors. Robert Half International Inc. and the Institute of Internal Auditors.
Cohen, P., West, S. G., & Aiken, L. S. (2014). Applied multiple regression/correlation analysis for the behavioral sciences. Psychology press.
Caliskan, A. (2019). Applying the right relationship marketing strategy through big five personality traits. Journal of Relationship Marketing, 18(3), 196-215.
Cervone, D., & Pervin, L. A. (2022). Personality: Theory and research. John Wiley & Sons.
Dalton, D. W., Buchhcit.S., & McMillan, J. J. (2014). Audit and tax career paths in public accounting: An analysis of student and professional perceptions. Accounting Horizons. 28(2), 213-231.
DeAgelo, L.E. (1981). Auditor size and audit quality. Journal of Accounting and Economics,3(3),183-199.
Day, D. V., & Silverman, S. B. (1989). Personality and job performance: Evidence of incremental validity. Personnel Psychology, 42(1), 25-36.
Digman, J. M. (1990). Personality structure: Emergence of the five-factor model. Annual Review of Psychology, 41(1), 417-440.
Duane, S., & Sydney, E. S. (1997). Theories of personality. North Carolina：Baker & Taylor Books.
DeFond, M. L., Raghunandan, K., & Subramanyam, K. R. (2002). Do non–audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research, 40(4), 1247-1274.
DeLone, W.H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: a ten-year update. Journal of Management Information Systems, 19(4),9-30.
Edwards, J. (1991). Person-job fit: A conceptual integration, literature review, and methodological critique. In Cooper CLRIT (Ed.), International review of industrial and organizational psychology (Vol. 6, pp. 283-357). Chichester: Wiley.
Edwards, J. R. (1991). Person-job fit: A conceptual integration, literature review, and methodological critique. John Wiley & Sons.
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57-74.
Erdheim, J., Wang, M., & Zickar, M. J. (2006). Linking the Big Five personality constructs to organizational commitment. Personality and Individual Differences, 41(5), 959-970.
Ekinci, Y., & Dawes, P. L. (2009). Consumer perceptions of frontline service employee personality traits, interaction quality, and consumer satisfaction. The service Industries Journal, 29(4), 503-521.
Emerson, D., & Yang, L. (2012). Perceptions of auditor conscientiousness and fraud detection. Journal of Forensic & Investigative Accounting, 4(2), 110-141.
Kasim, E. Y. (2015). Effect of implementation of good corporate governance and internal audit of the quality of financial reporting and implications of return of shares. International Journal of Scientific & Technology Research, 4(8), 89-98.
Frei, R. L., & McDaniel, M. A. (1998). Validity of customer service measures in personnel selection: A review of criterion and construct evidence. Human Performance, 11(1), 1-27.
Fullerton, R., & Durtschi, C. (2004). The effect of professional skepticism on the fraud detection skills of internal auditors. Available at SSRN 617062.
Ferdinand, A. (2011). Management research methods research guidelines for thesis writing and accompanied by management science. Semarang: Diponegoro University.
Feher, A., & Vernon, P. A. (2021). Looking beyond the Big Five: A selective review of alternatives to the Big Five model of personality. Personality and Individual Differences, 169, 110002.
Guilford, T. P. (1959). Personality, NewYork: Megraw-Hill. assessment. 1. Hillsdal e, NJ: Lawrance Erlbaum Associates, 202-234.
Goldberg, L. R. (1992). The development of makers for the Big Five factor structure. Psychological Assessment. 4, 26-42.
Goldberg, L. R. (1999). A broad-bandwidth, public domain, personality inventory measuring the lower-level facets of several five-factor models. Personality psychology in Europe, 7(1), 7-28.
Gros, M., Koch, S., & Wallek, C. (2017). Internal audit function quality and financial reporting: results of a survey on German listed companies. Journal of Management & Governance, 21, 291-329.
Heider, F. (1958). Perceiving the other person. The Psychology of Interpersonal Relations, 20,-.
Haddad, A., El Ammari, A., & Bouri, A. (2021). Impact of audit committee quality on the financial performance of conventional and Islamic banks. Journal of Risk and Financial Management, 14(4), 176.
Herr, P. M., Sherman, S. J., & Fazio, R. H. (1983). On the consequences of priming: Assimilation and contrast effects. Journal of Experimental Social Psychology, 19(4), 323-340.
Hurtt, K., Eining, M., & Plumlee, D. (2003). Professional Skepticism: A Model with Implications for Research, Practice and Education. University of Wisconsin, working paper.
Holt, T., Burke-Smalley, L. A., & Jones, C. (2017). An empirical investigation of student career interests in auditing using the big five model of personality. In Advances in Accounting Education: Teaching and Curriculum Innovations. Emerald Publishing Limited.
Haeridistia, N., & Fadjarenie, A. (2019). The effect of independence, professional ethics & auditor experience on audit quality. International Journal of Scientific & Technology Research, 8(2), 24-27.
He, Y., Donnellan, M. B., & Mendoza, A. M. (2019). Five-factor personality domains and job performance: A second order meta-analysis. Journal of Research in Personality, 82, 103848.
Hashmi, A., & Naz, Q. (2020). Impact of Big five personality traits on Academic Achievement of Prospective Teachers. Journal of Arts & Social Sciences, 40-52.
International Personality Item Pool (IPIP). (2001). A scientific collaboratory for the development of advanced measures of personality traits and other individual differences. Retrieved from http://ipip.ori.org/
Inaam, Z., & Khamoussi, H. (2016). Audit committee effectiveness, audit quality and earnings management: a meta-analysis. International Journal of Law and Management.-.
Jones, E.E. Kelley, H.H., Nisbett, R.E., Valins, S., & Weiner, B. (Eds.). (1972). Attribution: Perceiving the Cause of Behavior. Morristown, NJ: General Learning.
Johnson, J. A. (1997). Units of analysis for the description and explanation of personality. In Handbook of personality psychology (pp. 73-93). Academic Press.
John, O. P., & Srivastava, S. (1999). The Big-Five trait taxonomy: History, measurement, and theoretical perspectives.
John, O. P., & Srivastava, S. (1999). The big five trait taxonomy: History, measurement, andtheoretical perspectives. In: L. A. Pervin & O. P. John (Eds.), Handbook of personality: Theory and research. New York: Guilford Press, 102–138
Jamaludin, H., Mohamed, B., & Noorashid, N. A. (2020). Food Waste motivational factors: The theory of planned behavior and the role of Big-Five personality traits on Malaysians Generation Z. Global Business and Management Research, 12(4), 73-89.
Kelley, H. H. (1967). Attribution theory in social psychology. In Nebraska symposium on motivation. University of Nebraska Press.
Kelley, H. H., & Michela, J. L. (1980). Attribution theory and research. Annual review of psychology, 31(1), 457-501.
Kraemer, H. C., & Blasey, C. M. (2004). Centring in regression analyses: a strategy to prevent errors in statistical inference. International Journal of Methods in Psychiatric Research, 13(3), 141-151.
Kewo, C. L., & Afiah, N. N. (2017). Does quality of financial statement affected by internal control system and internal audit?. International Journal of Economics and Financial Issues, 7(2), 568-573.
Koutoupis, A. G., & Pappa, E. (2018). Corporate governance and internal controls: a case study from Greece. Journal of governance & regulation, (7, Iss. 2), 91-99.
Kleine, A. K., Rudolph, C. W., & Zacher, H. (2019). Thriving at work: A meta‐analysis. Journal of Organizational Behavior, 40(9-10), 973-999.
Knežević, G., Lazarević, L. B., Purić, D., Bosnjak, M., Teovanović, P., Petrović, B., & Opačić, G. (2019). Does Eysenck's personality model capture psychosis-proneness? A systematic review and meta-analysis. Personality and Individual Differences, 143, 155-164.
Likert, R., A (1932) Technique for the Measurement of Attitudes, Archives of Psychology, 140: pp. 1–55.
Lajmi, A., & Gana, M. (2011). Structure de Propriété et Qualité de l'Audit Externe: Cas des Entreprises Belges Cotées. In Comptabilités, économie et société (pp. cd-rom).
Lin, L., Lee, C. C., Yeh, W. C., & Yu, Z. (2022). The influence of ethical climate and personality traits on the performance of housing agents. Journal of Information and Optimization Sciences, 43(2), 371-399.
McCrae, R. R., & Costa Jr, P. T. (1985). Comparison of EPI and psychoticism scales with measures of the five-factor model of personality. Personality and Individual Differences, 6(5), 587-597.
McCrae, R. R., & Costa Jr, P. T. (1989). Reinterpreting the Myers‐Briggs type indicator from the perspective of the five‐factor model of personality. Journal of Personality, 57(1), 17-40.
McCrae, R. R., & John, O. P. (1992). An introduction to the five‐factor model and its applications. Journal of personality, 60(2), 175-215.
Matthews, G., Deary, I. J., & Whiteman, M. C. (2003). Personality traits. Cambridge University Press.
Myers, J. N., Myers, L.A., & Omer, T.C. (2003). Exploring the term of the auditor-client relationship and quality of earnings: A case of mandatory auditor rotation? The Accounting Review, 78(3), 779-799.
Mohammed, A. S., Shamsher, M. R., Taufiq, H. S. C., & Zulkarnain, M. S. (2011). Impact of internal audit function (IAF) on financial reporting quality (FRQ): Evidence from Saudi Arabia. African Journal of Business Management, 5(27), 11189-11198.
Makni, I., Kolsi, M. C., & Affes, H. (2012). The impact of corporate governance mechanisms on audit quality: Evidence from Tunisia. IUP Journal of Corporate Governance, 11(3), 48-70.
Matar, S. (2012). The impact of legal responsibility of external auditors on auditing quality and investment level (Doctoral dissertation, Brunel University London).
Mexmonov, S. (2020). The Role of the Internal Audit Based International Internal Audit Standards in Uzbekistan. Архив научных исследований, 33(1).
Myers-Briggs Type Indicator MBTI (2022). from https://www.myersbriggs.org/my-mbti-personality-type/hiring-an-mbti-consultant/, consulted on Sep.17, 2022.
Olsen, S. O., Tudoran, A. A., Honkanen, P., & Verplanken, B. (2016). Differences and similarities between impulse buying and variety seeking: A personality‐based perspective. Psychology & Marketing, 33(1), 36-47.
Palmrose, Z. V. (1988). 1987 competitive manuscript co-winner: an analysis of auditor litigation and audit service quality. Accounting Review, 55-73.
Ponemon, L. A. (1993). The influence of ethical reasoning on auditors’ perceptions of management’s competence and integrity. Advances in Accounting, 11(1), 1-29.
Perry, L. M., & Bryan, B. J. (1997). Heightened responsibilities of the internal auditor in the detection of fraud. Managerial Finance, -..
Pervin, L. A. & John, O. P. (1997). Personality: Theory and research (7th1 ed.). New York: John Wiley.
Pool, I. P. I. (2001). A scientific collaboratory for the development of advanced measures of personality traits and other individual differences. Internet Web Site (httv://ipip. ori. ors/).
Pervin, L. A., Cevone, D., & John, O. P. (2005). Personality: theory and research. NJ: Wiley.
Prayogi, G. D., & Sudaryati, E. (2019). Pengaruh Tekanan Waktu, Tekanan Ketaatan, Kecerdasan Emosional dan Kecerdasan Spiritual Personil Aparat Pengendalian Internal Pemerintah Terhadap Pendekteksian Fraud. Behavioral Accounting Journal, 2(1), 54-70.
Riguen, R., Kachouri, M., & Jarboui, A. (2018). Book‐Tax Differences, Corporate Governance Effectiveness and Audit Quality: An Interactive Effects. Journal of Corporate Accounting & Finance, 29(4), 20-36.
Schick, A. G., & Ponemon, L. A. (1993). The influence of auditors' perceptions of organizational decline on audit risk. Organization Science, 4(1), 92-107.
Schneider, B. (1987). The people make the place. Personnel Psychology, 40(3),437-453.
Shaub, M. K., & Lawrence, J. E. (1996). Ethics, experience and professional skepticism: A situational analysis. Behavioral Research in Accounting, 8, 124-157.
Sherman, S.J., & Fazio, R.H. (1983). Parallels between attitudes and traits as predictors of behavior. Journal of Personality. 51, 308-345.
Snyder, M., & Ickes, W. (1985). Personality and social behavior. In G. Lindzey & E. Aronson (Eds.), Handbook of social psychology (3rd ed., pp. 883-948). Reading, MA: Addison-Wesley.
Swanson, S. R., & Kelley, S. W. (2001). Service recovery attributions and word‐of‐mouth intentions. European Journal of Marketing, 35(1/2), 194-211.
Smith, N. C. (2003). Corporate social responsibility: whether or how? California management review, 45(4), 52-76.
Singh, A. K., & Singh, A. P. (2009). Does personality predict organisational citizenship behaviour among managerial personnel. Journal of the Indian Academy of Applied Psychology, 35(2), 291-298.
Salhi, B., Riguen, R., Kachouri, M., & Jarboui, A. (2019). The mediating role of corporate social responsibility on the relationship between governance and tax avoidance: UK common law versus French civil law. Social Responsibility Journal. -.
Samagaio, A., & Felício, T. (2022). The influence of the auditor’s personality in audit quality. Journal of Business Research, 141, 794-807.
Toegel, G., & Barsoux, J. L. (2012). How to become a better leader. MIT Sloan Management Review, 53(3), 51-60.
Villa, J. R., Howell, J. P., Dorfman, P. W., & Daniel, D. L. (2003). Problems with detecting moderators in leadership research using moderated multiple regression. The Leadership Quarterly, 14(1), 3-23.
Winer, B. J. (1971). Statistical Principles in Experimental Design: 2d Ed. McGraw-Hill.
Weiner, B. (1974). Motivational psychology and educational research. Educational Psychologist, 11(2), 96-101.
Wexley, K. N., & Klimoski, R. (1984). Performance appraisal: An update. Research in Personnel and Human resources Management, 2, 35-79.
Wanberg, C. R., & Banas, J. T. (2000). Predictors and outcomes of openness to changes in a reorganizing workplace. Journal of Applied Psychology, 85(1), 132-142.
Weiner, B. (2006). Social motivation, justice, and the moral emotions: An attributional approach. Psychology Press.
Zimbardo, G. P. (1990). Psychology and Life (12th ed.). Scott, Foresman and Company
Zhang, J., Bal, P. M., Akhtar, M. N., Long, L., Zhang, Y., & Ma, Z. (2019). High‐performance work system and employee performance: the mediating roles of social exchange and thriving and the moderating effect of employee proactive personality. Asia Pacific Journal of Human Resources, 57(3), 369-395.