Motivated by regulator concerns that auditors do not always demonstrate sufficient professional skepticism (hereafter skepticism); we consider whether a brief mindfulness intervention can assist. Research has demonstrated that mindfulness interventions help people focus on tasks in a range of settings. We draw on this research to predict, and find, that when novice auditors undertake a mindfulness intervention, they demonstrate greater skepticism than other novice auditors. This exploratory study provides preliminary evidence on an accessible intervention that can encourage greater skepticism.
Is it all in the Mind(fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism
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Jessica Cross, Robyn Moroney, Soon-Yeow Phang; Is it all in the Mind(fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism. Accounting Horizons 2022; https://doi.org/10.2308/HORIZONS-2020-118
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