1-2 of 2
Keywords: professional skepticism
Close
Save search
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles

The Effects of an Audit Partner’s Communication Medium and Use of Worked Examples on Auditors’ Skeptical Judgments and Actions

Free
Junnan Cui, Jared Eutsler, Peter C. Kipp, Jesse C. Robertson
Journal: Journal of Information Systems
Journal of Information Systems 1–21.
https://doi.org/10.2308/ISYS-2023-028
Published: 09 April 2025
...Junnan Cui; Jared Eutsler; Peter C. Kipp; Jesse C. Robertson ABSTRACT Regulators have expressed concerns that auditors do not exercise sufficient professional skepticism (PS), a critical component of audit quality. We conduct a 2 × 2 between-participants experiment with 81 graduate students...
View articletitled, The Effects of an Audit Partner’s Communication Medium and Use of Worked Examples on Auditors’ Skeptical Judgments and Actions
Open the PDF for The Effects of an Audit Partner’s Communication Medium and Use of Worked Examples on Auditors’ Skeptical Judgments and Actions in another window
Add to Citation Manager for The Effects of an Audit Partner’s Communication Medium and Use of Worked Examples on Auditors’ Skeptical Judgments and Actions
Journal Articles

Can Simple Metaphors Be Used as Decision Aids to Promote Professional Skepticism?

Available to Purchase
Mary P. Durkin, Jacob M. Rose, Jay C. Thibodeau
Journal: Journal of Information Systems
Journal of Information Systems (2020) 34 (1): 47–60.
https://doi.org/10.2308/isys-52380
Published: 01 March 2020
...Mary P. Durkin; Jacob M. Rose; Jay C. Thibodeau ABSTRACT This study examines the potential for metaphorical priming to promote professional skepticism. Results of an experiment with 99 senior auditors from two Big 4 audit firms indicate that reading metaphors that are entirely unrelated to audit...
View articletitled, Can Simple Metaphors Be Used as Decision Aids to Promote Professional Skepticism?
Open the PDF for Can Simple Metaphors Be Used as Decision Aids to Promote Professional Skepticism? in another window
Add to Citation Manager for Can Simple Metaphors Be Used as Decision Aids to Promote Professional Skepticism?