Results 1 to 10 of about 147,198 (351)
INTUITION IN AUDITOR'S PROFESSIONAL SKEPTICISM
Revista da CGU, 2023 This article discusses the use of intuition by auditors, exploring its relevance for fraud detection. Auditors are expected to exhibit professional skepticism, which includes a questioning mindset and critical evaluation of audit evidence, but there ...
José Antonio Gouvêa Galhardo
doaj +3 more sources
The Outcome Effect and Professional Skepticism [PDF]
Current Issues in Auditing, 2018 SUMMARY Despite the importance placed on professional skepticism by the accounting profession and regulators, the failure of auditors to exercise an appropriate level of skepticism continues to be a global issue. This article summarizes a recent study by Brazel, Jackson, Schaefer, and Stewart (2016) that examines a potential barrier to ...
Joseph F. Brazel
openalex +2 more sources
Professional skepticism and auditors’ judgments: Evidence from Tunisia [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: What is the impact of professional skepticism on auditors' judgment across varying levels of control risk? Motivation: Professional skepticism has attracted the attention of various regulators, practitioners, and researchers. However,
Hager Ennar, Salma Damak-Ayadi
doaj +3 more sources
International Journal of Islamic Business and Economics (IJIBEC), 2019 This study aims to examine the effect of management experts, professional skepticism and professional ethics on the auditor’s ability to detect fraud with intelligence emotional as a moderating variable.
Murtiadi Awaluddin +3 more
doaj +2 more sources
Cognitive Risks of Professional Skepticism in Auditing
Статистика УкраїниThe article elaborates on an uncommon but disregarded theme. It touches upon issues of implementing the principle of profession skepticism in the auditing practice and related cognitive risks.
О. Yu. Redko
doaj +3 more sources
Future Business JournalThis study hypothesizes that distracted auditors affect audit quality. As a result of resources scarcity, auditors pay more attention to financially distressed audit clients rather than non-financially distressed audit clients at the same audit client ...
Reem Essam Bedeir
doaj +2 more sources
The Prediction of Professional Skepticism Components Based on the Big Five Personality Traits of Auditing Partners [PDF]
International Journal of Management, Accounting and Economics, 2022 Professional skepticism is an integral part of successful auditing. The trait of professional skepticism has been identified in psychological research as an enduring personality trait.
Seyed Hossein Sajadi +2 more
doaj +1 more source
The Relationship Between Auditor's Cognition Performance And Professional Skepticism [PDF]
فصلنامه بورس اوراق بهادار, 2021 This study investigate the relationship between self-efficacy, locus of control , organizational ethical climate , Job satisfaction and organizational commitment on auditor's professional skepticism on the basis of social cognition theory.
Koroush Amani +3 more
doaj +1 more source
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2022 This study aimed to determine the impact of professional skepticism, audit time pressure, and remote audit during the COVID-19 pandemic on audit quality and the effect of remote audits on the relationship between professional skepticism and audit ...
Kristiyanto Bayu Saputro +1 more
doaj +1 more source
The Effects of Personality Disorder on Auditors' Professional Skepticism [PDF]
مجله دانش حسابداری, 2019 Objective: This study has focused on the effects of auditors’ personality disorders on their professional skepticism. This is done in a sample of 293 auditors, consisting of chartered professional accountants, CPA, and individuals qualified for the CPA ...
Mohsen Gholamrezaee, Mohammad Hassani
doaj +1 more source