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 12 of 12 for “"professional skepticism"”.
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The Influence of Affect Regulation on Professional Skepticism
Variances in professional skepticism are a primary cause of audit deficiencies, and thus understanding how these variations happen is of keen interest to practitioners, standard-setter, and regulators so that they can better manage professional skepticism. To this end, academics have created …
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Self Esteem: Its Overall Effect on Professional Skepticism
… will increase an auditor’s self-esteem and professional skepticism. Results show that positive and goal-oriented performance evaluations do increase an auditor’s self-esteem and supportive performance evaluations increase an auditor’s professional skepticism. These results provide valuable …
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Encouraging professional skepticism in the industry specialization era: a dual-process model and an experimental test
… elucidates how the primary target of auditors’ professional skepticism – audit evidence or their own judgment and decision making – interacts with other factors to affect auditors’ professional judgments. As an initial test of the framework, I conduct an experiment that examines how the target …
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Desirable effects and undesirable side effects of interventions aimed to improve auditors' exercise of professional skepticism
Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2024-05-01
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The Role of Behavioral Mind-Sets on Auditors' Professional Skepticism: An Experimental Investigation of Auditor Int
… auditors to exercise an adequate level of professional skepticism, because management is not an objective information source. In this respect, professional guidance urges auditors to maintain a skeptical mind-set since management's financial reporting incentives may lead to instances when …
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Indicators of Fraud Detection Proficiency and Their Impact on Auditor Judgments in Fraud Risk Assessments and Audit Plan Modifications
… risk and how these characteristics interact with professional skepticism. This, as well as the effectiveness and efficiency of the procedures selected, are addressed using a survey-based scenario where one case is embedded with a financial statement fraud and the other is not. Tobit and ordered …
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Breaking Bonds: The Impact of Accountability on Client Identification
… perspective because of that bond. As a result, professional skepticism is often compromised. Accounting research has suggested auditor rotation as a potential solution with mixed results. This may be explained by psychology research showing how quickly bonds can form. Using Social Identity …
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The Impact of Emotional Intelligence on Auditor Judgment
… there is a positive relation between EI and professional skepticism suggesting that auditors with high EI are more skeptical and assess higher risk than auditors with low EI. Finally, moderation analysis suggests that EI is a significant mechanism which drives the joint effects of different …
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Socially Distant in the Age of Audit Independence: Rethinking the Impact of Social and Economic Ties on Audit Quality
… quality. Research on audit independence and professional skepticism treats independence rules as a mitigating factor to detection risk, suggesting that social cohesion between members of the audit triad (the audit committee, auditors, and company management) decrease audit quality. Audit …
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Finansinio audito kokybės vertinimas Lietuvoje /
… criteria - respect for independence and other professional ethics, presentation of key audit matters, respect for professional skepticism and presentation of audit evidence, compliance with IAS and other legal requirements, and audit findings‘ compliance with the requirements imposed on it. The …
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A Conceptualization of remote Auditing framework
… that it would lead to lower audit quality and professional skepticism due to the lack of physical presence. Furthermore, previous research on the remote auditing model was performed from the perspective of component auditors, internal auditors, or information technology (IT) auditors. This …
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The Effects of Supervisor Preferences and Group Engagement Oversight on Component Auditor Skepticism in a Group Audit Engagement
… has expressed preferences for more or less professional skepticism during the component audit process. Prior research in non-group audit settings finds the preferences of audit supervisors can influence the skepticism exhibited by their subordinates. However, in a group audit setting I find …