...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...

... 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 AUDITING: A JOURNAL OF PRACTICE THEORY Vol. 42, No. 4 November 2023 pp. 1 22 American...

...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...

.... Editor's note: Accepted by Tamara A. Lambert, under the Senior Editorship of Christopher P. Agoglia. 1 5 2020 1 12 2021 2022 societal trust going-concern opinion professional skepticism management turnover auditor turnover legal liability We examine whether societal...

...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...