Can Thinking about Alternative Explanations Promote Professional Skepticism?

We thank our editor, reviewers, and workshop participants at Miami University, the University of Central Florida, and Bentley University for their comments and suggestions. The authors of this publication have no conflicts of interest related to this research.

Anna M. Rose, University of Northern Colorado, Monfort College of Business, Department of Accounting, Greeley, CO, USA; Jacob M. Rose, University of Northern Colorado, Monfort College of Business, Department of Accounting, Greeley, CO, USA, and Monash University, Monash Business School, Department of Accounting, Caulfield, Australia; Kristian Rotaru, Monash University, Monash Business School, Department of Accounting, Caulfield, Australia; Ikseon Suh, University of Nevada, Las Vegas, Lee Business School, Department of Accounting, Las Vegas, NV, USA; Jay Thibodeau, Bentley University, Department of Accounting, Waltham, MA, USA; Axel Schulz, La Trobe University, La Trobe Business School, Department of Accounting and Data Analytics, Melbourne, Australia.

Editor’s note: Accepted by Joseph F. Brazel, under the Senior Editorship of D. Scott Showalter.