... evidence on the antecedents that matter most to auditors’ skeptical actions. We review and integrate prominent conceptual models of auditors’ professional skepticism to guide our analyses. These models— Nelson (2009) ; Hurtt, Brown-Liburd, Earley, and Krishnamoorthy (2013) ; and Nolder and Kadous (2018...

... further find individuals with a prosocial (but not proself) social value orientation drive this result due to the greater intrinsic appeal of sustainability jobs to these individuals. We also find some evidence that prosocial individuals exhibit lower professional skepticism than proself individuals...

... the Senior Editorship of Jayanthi Krishnan. 04 01 2021 04 01 2023 23 01 2023 2023 perspective taking outcome effect outcome bias professional skepticism performance evaluation audit More than half of surveyed audit partners and executives (58 percent) from Deloitte...

...Gina Xu; Cherrie Yang; Peni Tupou Fukofuka SUMMARY Professional skepticism is a complex and ambiguous construct. Prior research has primarily focused on examining antecedents that affect professional skepticism. Yet, little is known about auditors’ perceptions and experiences of exercising...

...Jeffrey R. Cohen; Lisa Milici Gaynor; Norma R. Montague; Carolina Alves de Lima Salge; Julie H. Wayne SUMMARY Regulators are concerned that auditors are insufficiently skeptical in evaluating fair value estimates ( PCAOB 2020 ). We employ Nolder and Kadous's (2018) professional skepticism model...

... auditors' exercise of an appropriate level of professional skepticism, we should not find evidence of a differential likelihood of committing Type I or Type II misclassifications across regions of varying ST. Particularly related to testing H1b, the likelihood of committing Type II...

...Jared Eutsler; Anne E. Norris; Gregory M. Trompeter SUMMARY Threats to professional skepticism are embedded in the social relationships and interactions between auditors and management. These can affect auditor skepticism and the extent of audit procedures performed. In this study, we conduct...

...Shani N. Robinson; Mary B. Curtis; Jesse C. Robertson SUMMARY In recent years, professional skepticism (PS) has drawn extensive attention from both regulators and academics. While prior research theorizes that both stable personality traits and temporary states influence PS (e.g., Hurtt 2010...

...Noel Harding; Ken T. Trotman SUMMARY We investigate the effect of partner communication on the level of professional skepticism in auditor judgments and actions within the context of the fraud brainstorming discussion meeting where the partner is of the view that there is a low likelihood of fraud...

...R. Kathy Hurtt; Helen Brown-Liburd; Christine E. Earley; Ganesh Krishnamoorthy SUMMARY Both researchers (e.g., Nelson 2009 ) and regulators (e.g., the PCAOB) have emphasized the importance of exercising the appropriate level of professional skepticism when conducting an audit. However...