Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 4 of 4 for “"Professional scepticism"”.
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Reflective capacity, auditors and professional scepticism: an empirical analysis
Professional scepticism (PS) can be described as an ability to question and critically assess evidence. The literature provides an established measure for trait scepticism but recognises a state component. A comprehensive measure encompassing both is timely. The study posits that including a …
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Auditors’ liability capping : impact on listed companies’ financial statements integrity, audit market and its profession in the United Kingdom (A study of audit reforms in the UK)
… UK government is reluctant to adopt auditors’ professional liability capping strategy as recommended by the European Union in 2008 based on fear of poor audit quality. Therefore, this study aims to investigate whether auditors in the UK will relax their professional scepticism attitude towards …
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How can CA(SA) university students be better prepared for the SAICA training programme: A focus on relational and decision-making skills
… RDM skills, such as relationship-building; professional scepticism and teamwork, to an advanced level, to maximise performance during the training programme. Lastly, the case study method, a teaching method by academics, resulted in the highest response rate for assisting in developing RDM …
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Is the EU "Going Too Far"? Examining the divide between the legislator within the EU and members of the financial market
… suggested further legislation to reinforce professional scepticism, mandate the rotation of audit firm and prohibit the provision of non-audit services. A high portion of the 700 responses to the Green Paper received opposed these suggestions. The Commission subsequently presented proposals …