...Prerana Agrawal; Jacqueline Birt; Mark Holub; Warrick van Zyl ABSTRACT Professional skepticism is an important trait for the accounting profession. Research shows that it can be developed in the pre-professional phase (Martinov-Bennie, Dyball, and Tweedie 2022). In this project, we designed...

...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...

...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...

..., 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...

...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...

... at the cost of offsetting expected benefits of professional skepticism standards. Similarly, auditors should be aware of how these factors influence their judgment and decision-making (see Bell, Peecher, and Solomon 2005 ). For example, newly rotated auditors should be extra vigilant in fraud planning...

... 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...