Results 41 to 50 of about 145,560 (308)

Re-Validation of Professional Skepticism Traits

Procedia Economics and Finance, 2015
Abstract Emphasis on auditor skepticism attitude has attracted audit regulators in line with cases of fraud increasing currently. However, the explanation of skepticism traits among auditors is still lacking. The validity of the Hurtt skepticism scale in the context of the different audit work requirement requires further examination.
Sayed Hussin, Sayed Alwee Hussnie, Iskandar, Takiah Mohd.   +1 more
openaire   +1 more source

Auditor's professional skepticism: a case from Ukraine

Independent Journal of Management & Production, 2021
The authors conducted a study of the modern concept of professional skepticism of an auditor in Ukraine to develop proposals in accordance with the main directions of its development and improvement based on positive foreign experience. The research methodology is based on theoretical generalizations and the use of scientific tools, including ...
Viktoriia Fabiianska, Petro Kutsyk, Iryna Babich, Svitlana Ilashchuk, Roman Voronko, Svitlana Savitska   +5 more
openaire   +2 more sources

Continual Learning for Multimodal Data Fusion of a Soft Gripper

Advanced Robotics Research, EarlyView.
Models trained on a single data modality often struggle to generalize when exposed to a different modality. This work introduces a continual learning algorithm capable of incrementally learning different data modalities by leveraging both class‐incremental and domain‐incremental learning scenarios in an artificial environment where labeled data is ...
Nilay Kushawaha, Egidio Falotico
wiley   +1 more source

Pengaruh Skeptisisme Profesional Audit dan Keahlian Auditor Terhadap Kualitas Audit

Jurnal Riset Akuntansi Terpadu, 2020
This study aims to determine the effect of Audit Professional Skepticism and Auditor Expertise on Audit Quality. The analytical tool used is to tabulate the questionnaire, collect data in the form of validity and reliability tests. The hypothesis in this
Ruci Arizanda Rahayu
doaj   +1 more source

Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika, dan Gender terhadap Ketepatan Pemberian Opini Auditor melalui Skeptisisme Profesional Auditor ( Studi Kasus pada Kap di Bekasi) [PDF]

, 2014
The purpose of this study is to provide empirical evidence of how much direct influence between the experience, expertise, audit situation, ethics, and gender of the accuracy of the provision of the auditor's opinion as well as indirect influence between
Fajarwati, D. (Diana), Sutrisno, S. (Sutrisno)   +1 more
core  

Professional Skepticism and Auditor Judgment: Does Trait Skepticism Mitigate the Recency Bias? [PDF]

SSRN Electronic Journal, 2016
In two experiments with experienced auditors, we examine whether and how trait skepticism mitigates the tendency to place a greater emphasis on the most recently presented information, the so-called recency bias. We measure trait skepticism using the Hurtt scale (Hurtt 2010), manipulate information order, and vary presentation mode across two ...
Christopher W. Koch, Annette G. KKhler, Kristina Yankova   +2 more
openaire   +1 more source

Circularity, Sustainability, and the Quality of Coffee Sold via Vending Machines: What Do Italian Consumers Prefer?

Agribusiness, EarlyView.
ABSTRACT Vending is an important sector in the daily lives of many people, and coffee is the most frequently consumed product in the European market. Like many other sectors, vending is responding to the challenge of sustainable development by taking various actions, such as offering increasingly ecologically sound coffee while maintaining/improving ...
Alberto Bertossi, Stefania Troiano, Francesco Marangon   +2 more
wiley   +1 more source

Pengaruh Independensi Auditor, Kompetensi Auditor Dan Pengalaman Auditor Terhadap Skeptisme Profesional Auditor (Studi Empiris Pada KAP Kota Semarang dan Yogyakarta) [PDF]

, 2018
This study aims to analyze the influence of auditor independence, competence and experience of auditors to professional skepticism of auditors at KAP Kota Semarang and Yogyakarta. This research was conducted using survey method with questionnaire.
, Wahyono, Drs., M.A., Akt, YULIANINGRUM, NIA NIKITA   +1 more
core  

Casting Light Upon The Great Endarkenment [PDF]

, 2019
While the Enlightenment promoted thinking for oneself independent of religious authority, the ‘Endarkenment’ (Millgram 2015) concerns deference to a new authority: the specialist, a hyperspecializer.
Brady F., Buzaglo M., Hawking S., Hung E. H.‐C., Kitcher P., Kuhn T. S., Lewis D, Lewis D, Lumsden D., Millgram Elijah, Millgram Elijah, Millgram Elijah, Millikan R. G., Nguyen C. T., Orwell G., O’Rourke M., Sapir E., Schnapp L. M., Whorf B., Wilson M, Wilson M   +20 more
core   +1 more source

Who Rewards Appropriate Levels of Professional Skepticism?

Current Issues in Auditing, 2023
SUMMARY In this article, we provide a practitioner summary of our paper “Who Rewards Appropriate Levels of Professional Skepticism?” (Brazel, Leiby, and Schaefer 2025; hereafter BLS). Recent research suggests that audit supervisors who reward appropriate skeptical behavior, regardless of the outcome, appear to develop staff that are ...
Joseph F. Brazel, Justin Leiby, Tammie J. Schaefer   +2 more
openaire   +1 more source