A study on the ‘big five personality traits’ of auditors in Malta

Abstract

This dissertation investigates the influence of personality traits on auditors in Malta, addressing a notable gap in both academic and professional literature. While traditional auditing research has emphasised technical competence and regulatory compliance, growing evidence suggests that behavioural and psychological attributes are equally critical to professional performance. Guided by the Big Five personality framework, this study examines the extent to which Maltese auditors exhibit personality profiles aligned with internationally recognised characteristics of effective auditors. Adopting a quantitative, cross-sectional research design, the study utilised a structured, self administered questionnaire based on the Personality for Professionals Inventory (PfPI). Data was collected from warranted auditors listed with the Malta Accountancy Board, capturing measures of personality traits, demographic variables, and self-assessed professional effectiveness. The data was analysed using descriptive statistics, non-parametric tests, correlation, and regression analysis. The findings indicate that Maltese auditors generally display high levels of conscientiousness and emotional stability, traits strongly associated with diligence, scepticism, and sound judgement under pressure. Openness to experience and extraversion also emerged as significant, supporting adaptability, communication, and stakeholder engagement. However, agreeableness showed a more nuanced role, suggesting that while it facilitates collaboration, excessive agreeableness may undermine scepticism. Demographic factors, including age, gender, and sector of employment, were found to influence the expression of certain traits, while the level of enjoyment in auditing showed only limited association with personality dimensions. This study makes an original contribution as the first empirical investigation of auditors’ personality traits in Malta. It provides practical insights for recruitment, training, and performance evaluation within the Maltese audit profession and offers comparative perspectives that extend international understanding of how personality influences audit quality across cultural contexts.