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Keywords: professional skepticism
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Journal Articles
The Accounting Review (2022) 97 (4): 131–154.
Published: 01 July 2022
...Joseph F. Brazel; Justin Leiby; Tammie J. Schaefer ABSTRACT In three experiments, we find that rewarding professional skepticism can backfire and decrease skepticism on future audit tasks where red flags are present. We focus on rewards for costly skepticism: skepticism that is ex ante...
Journal Articles
The Accounting Review (2021) 96 (3): 431–448.
Published: 01 May 2021
...Michelle McAllister; Allen D. Blay; Kathryn Kadous ABSTRACT We experimentally examine the effects of trait professional skepticism on fraud brainstorming performance. We find that groups with a minority, but not a majority, of high trait skeptics develop more fraud ideas than control groups...
Journal Articles
The Accounting Review (2018) 93 (2): 97–115.
Published: 01 March 2018
..., the use of a common persuasion tactic, while effective at influencing auditor judgment when used by an unaffiliated manager, “backfires” when used by an alumni-affiliated manager, leading to diminished persuasion and increased professional skepticism. Evidence suggests that auditors are better able...
Journal Articles
The Accounting Review (2016) 91 (6): 1577–1599.
Published: 01 November 2016
...Joseph F. Brazel; Scott B. Jackson; Tammie J. Schaefer; Bryan W. Stewart ABSTRACT 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...
Journal Articles
Journal Articles
The Accounting Review (2015) 90 (1): 95–114.
Published: 01 January 2015
... of their professional identity is heightened. Further, as predicted, heightening professional identity salience increases professional skepticism. My results provide an improved understanding of the joint effects of identity strength and salience on auditor judgments and suggest a cost-effective alternative to auditor...