Results 11 to 20 of about 145,560 (308)
Factors affecting the professional skepticism of independent auditors in Viet Nam
Cogent Business & Management, 2022 The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that affect ...
Thu Trang Ta +3 more
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FAR Research Project: Professional skepticism: a trending concept in need of understanding [PDF]
MAB, 2017 Regulators and standard setters emphasize professional skepticism as a key input to audit quality (e.g., AFM, 2014; PCAOB, 2015; IFIAR, 2015; IAASB, 2015).
Kris Hardies, Sanne Janssen
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Jurnal Manajemen Teori dan Terapan, 2021 This study analyzes the relationship between the Big Five personality traits and professional skepticism, between professional skepticism and anticipatory socialization, and the relationship between the Big Five personality traits and anticipatory ...
Tresna Adinda Regbiyantari +1 more
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Akuntansi dan Teknologi Informasi, 2022 The purpose of this study examines the effect of professional skepticism and audit expertise on the quality of audit results at the Aceh Inspectorate. Collecting data using a structured questionnaire with a Likert scale.
Surna Lastri +2 more
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Auditors’ Professional Skepticism and Its Relationship with Their Thinking Styles
Recoletos Multidisciplinary Research Journal, 2022 The complexity of financial reporting highlights the need for professional skepticism among auditors. This study examined the relationship between auditors’ professional skepticism (PS) and thinking styles (TS) and explored what associations exist among ...
Teovy Erdel Bongcales +5 more
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Auditors’ professional skepticism and fraud detection
International Journal of Research in Business and Social Science (2147- 4478), 2021 This study aims to examine the effect of competence, independence, experience, and audit time pressure on fraud detection by using the mediation of professional skepticism in the context of internal auditors for the public sector. The research data were obtained through a survey questionnaire on 173 auditors of the Inspectorate General of the Ministry ...
Fauzia Agustina +2 more
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A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [PDF]
بررسیهای حسابداری و حسابرسیObjective One of the most important principles in auditing is professional skepticism. According to professional standards, skepticism is defined as the auditor's attitude toward the critical evaluation of audit evidence.
Seyed Ahmad Seyedzadeh Koh Kamar +3 more
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Public accountant professional skepticism behavior in improving audit quality: A path analysis
Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2023 This study investigates the relationship between behavioral observation responses, namely accountability, due professional care, and professional skepticism, and their collective influence on audit quality within public accounting firms.
M. F. Arrozi Adhikara +1 more
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Prediction of the Auditor\'s Professional Skepticism Based on the Ethical Climate of the Organization and Demographic Characteristics of the Auditor [PDF]
International Journal of Ethics and Society, 2023 Introduction: Professional skepticism is an important and effective element on auditors' judgment and overshadows audit quality. Therefore, the main goal of the current research is to predict the auditor's professional skepticism based on the ethical ...
Farhad Manoucheri +2 more
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Red Flag And Auditor Experience Toward Criminal Detection Trough Profesional Skepticism
Jurnal Akuntansi, 2019 This research was conducted to examine the influence of red flags variables, auditor work experience and professional auditor skepticism on fraud detection.
Syamsuri Rahim, Muslim Muslim, Asbi Amin
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