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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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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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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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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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