... a counterfactual mindset that enhances auditors’ professional skepticism. This approach to activating professional skepticism can be implemented without auditor training and can be deployed across many different audit tasks. Overall, the experiment indicates that activation of a counterfactual mindset has...

...Erin M. Hawkins SYNOPSIS Auditors frequently interact with clients to perform inquiries and must maintain an appropriate level of professional skepticism during these interactions. Inquiries can be performed using various communication mediums. Although prior research has shown that partners...

... auditor vigilance against fraud, and this study contributes to research and practice by identifying an audit management strategy—empowerment—that successfully improves auditors’ fraud pursuit during evidence evaluation. audit quality budget pressure empowerment fraud professional skepticism time...

...Jessica Maree Cross; Robyn Moroney; Soon-Yeow Phang SYNOPSIS 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...

...Kelsey R. Brasel; Richard C. Hatfield; Erin Burrell Nickell; Linda M. Parsons SYNOPSIS Identifying ways to improve and maintain professional skepticism, particularly for the purpose of reducing the risk of material misstatement due to fraud, continues to be a top priority for the auditing...

... on these engagements. Collectively, our findings indicate risk-based resource allocations in brainstorming and diligent responses to regulatory concerns. 2016 audit planning engagement risk field survey fraud brainstorming professional skepticism We thank Tina Carpenter, Jeff Cohen, and Noel...