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Keywords: professional skepticism
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AUDITING: A Journal of Practice & Theory 1–31.
Published: 17 May 2024
... can promote skeptical actions. Keywords: attitudes; audit quality; personality; professional skepticism; subjective norms; Theory of Planned Behavior. I. INTRODUCTION S kepticism is critical to audit quality (e.g., Munter 2022), yet persistent regulatory actions reveal that auditors struggle to take...
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AUDITING: A Journal of Practice & Theory (2023) 42 (4): 1–22.
Published: 01 November 2023
... 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...
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AUDITING: A Journal of Practice & Theory (2023) 42 (4): 157–178.
Published: 01 November 2023
...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...
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AUDITING: A Journal of Practice & Theory (2022) 41 (4): 85–105.
Published: 01 November 2022
...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...
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AUDITING: A Journal of Practice & Theory (2022) 41 (3): 21–44.
Published: 01 August 2022
... 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...
Includes: Supplementary data
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