...Gina Xu; Cherrie Yang SUMMARY Professional skepticism is a fundamental yet complex aspect of auditing. To understand how auditors exercise skepticism in practice, Xu, Yang, and Fukofuka (2023) conducted qualitative research based on stories provided by auditors. The study identified...

... preferences social value orientation professional skepticism CURRENT ISSUES IN AUDITING Vol. XX, No. XX MONTH YEAR pp. P1 P10 American Accounting Association DOI: 10.2308/CIIA-2024-031 PRACTITIONER SUMMARY How Sustainability Accounting Emphasis Can Help Improve Perceptions of Accounting Careers and Grow...

...Joseph F. Brazel; Justin Leiby; Tammie J. Schaefer SUMMARY In this article, we provide a practitioner summary of our paper “Who Rewards Appropriate Levels of Professional Skepticism?” (Brazel, Leiby, and Schaefer 2025; hereafter BLS). Recent research suggests that audit supervisors who reward...

...Joseph F. Brazel SUMMARY 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. This article summarizes a recent study by Brazel, Jackson, Schaefer...

... at University of Nevada, Las Vegas and Adjunct Professor position at the Norwegian School of Economics. January 2015 April 2015 engagement quality review SEC enforcement actions PCAOB disciplinary proceedings due professional care professional skepticism The data for the 16 cases...