... 2025 2025 engagement quality review concurring partner review partner objectivity professional skepticism BEHAVIORAL RESEARCH IN ACCOUNTING Vol. XX, No. XX MONTH YEAR pp. 1 21 American Accounting Association DOI: 10.2308/BRIA-2022-044 The Impact of Engagement Quality Review Practices...

.... auditor judgment professional skepticism mindsets construal level theory BEHAVIORAL RESEARCH IN ACCOUNTING Vol. XX, No. XX MONTH YEAR pp. 1 18 American Accounting Association DOI: 10.2308/BRIA-2024-008 Seeing the Trees: How a Concrete versus Abstract Mindset Improves Performance on Low-Level...

... are expected to exercise professional skepticism and independence when performing audits, while tax professionals are expected to be advocates for their tax clients. This study investigates whether the auditor and/or tax professionals' typical role influences how they evaluate evidence on an audit engagement...

... to reduce this effect. Thus, it is clear that the outcome effect in this context is very robust. Data Availability: Contact the authors. Despite the important role professional skepticism (PS) plays in relation to audit quality, insufficient auditor skepticism continues to be a global concern ( IFAC...

...Ewald Aschauer; Matthias Fink; Andrea Moro; Katharina van Bakel-Auer; Bent Warming-Rasmussen ABSTRACT This study empirically investigates the relationship between auditors' identification-based trust in client firms' managers (CEOs/CFOs) and their perceptions of auditors' professional skepticism...

...Tina D. Carpenter; Jane L. Reimers ABSTRACT: The Public Company Accounting Oversight Board (PCAOB), in its recent auditor inspections, cited a lack of professional skepticism and selection of appropriate audit procedures as serious problems for auditors, and suggested that the tone set by audit...