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An Experimental Examination of Professional Skepticism
SSRN Electronic Journal, 2008Professional skepticism is an important concept in audit practice as evidenced by its prominence throughout auditing standards. Several empirical studies that explore whether auditors exhibit skeptical behavior when the audit circumstances warrant do not find a clear link between professional skepticism and behaviors.
Kathy Kathy Hurtt +2 more
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Cognitive Dissonance and Auditor Professional Skepticism
journal of Value & Behavioral AccountingPurpose This study aims to demonstrate how pressures (incentives) in the audit environment can lower audit quality because of a breakdown between professionally skeptical (PS) judgment (risk assessment) and PS action (testing). Design/methodology/approach The authors used a Qualtrics-based experiment with attitude change as a proxy measure of ...
nasrin yousefzadeh +2 more
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The Concept of Professional Skepticism
2015Professional skepticism is a fundamental concept in auditing, as indicated by its prominence throughout the auditing standards and the academic literature. The crucial importance of professional skepticism arises from the fact that it simultaneously affects the costs and the quality of the audit by influencing the resources exerted in the course of the
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The Influence of Accountability on Professional Skepticism
SSRN Electronic Journal, 2014Professional skepticism (PS) is an important component of the auditor’s mindset and exercising appropriate PS is an essential characteristic of a quality auditor. However, the Public Company Accounting Oversight Board (PCAOB) suggests that auditors may not be consistently or diligently applying PS. While existing literature (Hurtt, Brown-Liburd, Earley,
Kim Westermann +2 more
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Personality, cognitive style and auditors’ professional skepticism
Review of Behavioral FinancePurpose This study investigates the interplay between personality traits, as classified under the five-factor model (FFM) and cognitive styles in shaping professional skepticism. Design/methodology/approach This study employing survey data from 80 ...
Yefta Andi Kus Noegroho +3 more
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The Way Forward on Professional Skepticism: Conceptualizing Professional Skepticism as an Attitude
SSRN Electronic Journal, 2014Christine J. Nolder, Kathryn Kadous
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Auditor Industry Range and Professional Skepticism
SSRN Electronic Journal, 2022Simon Dekeyser +3 more
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Genetic testing in prostate cancer management: Considerations informing primary care
Ca-A Cancer Journal for Clinicians, 2022Veda N Giri +2 more
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Planning for post‐pandemic cancer care delivery: Recovery or opportunity for redesign?
Ca-A Cancer Journal for Clinicians, 2021Pelin Cinar +2 more
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The clearance of dead cells by efferocytosis
Nature Reviews Molecular Cell Biology, 2020Emilio Boada-Romero +2 more
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