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Health Professionals on Cross-Sectoral Collaboration Between Mental Health Hospitals and Municipalities: A Critical Discourse Analysis. [PDF]
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Professional Skepticism about Multiple Personality
The Journal of Nervous and Mental Disease, 1988Therapists who have treated patients with multiple personality disorder (MPD) were surveyed about professional skepticism regarding the existence of MPD. Of these therapists, 78% reported that they had encountered intense skepticism from fellow professionals.
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Auditors’ Professional Skepticism: Neutrality Versus Presumptive Doubt
SSRN Electronic Journal, 2012Although skepticism is widely viewed as essential to audit quality, there is a debate about what form is optimal. The two prevailing perspectives that have surfaced are “neutrality” and “presumptive doubt.” With neutrality, auditors neither believe nor disbelieve client management.
Groot, T.L.C.M. +2 more
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Auditor Automation Usage and Professional Skepticism
SSRN Electronic Journal, 2022Audit firms increasingly employ automated tools and techniques in auditing procedures. The premise of using automation is that it increases audit effectiveness and audit efficiency. For these effectiveness and efficiency gains to materialize, auditors need to use automation in an adequate manner.
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The Outcome Effect and Professional Skepticism
The Accounting Review, 2016ABSTRACT 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. We experimentally test a potential barrier to skepticism.
Joseph F. Brazel +3 more
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Auditors’ Professional Skepticism
2017The International Standard on Auditing (IFAC, International Federation of Accountants (2009) in International Standard on Auditing 200 (ISA 200) Overall objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing. International Federation of Accountant (IFAC), NY, 2009, ISA No.
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