{"id":{"repo_id":"uiuc","oai_identifier":"oai:www.ideals.illinois.edu:2142/115299"},"canonical_url":"https://search.dev.ndltd.org/etd/uiuc/oai:www.ideals.illinois.edu:2142/115299","repository":{"repo_id":"uiuc","name":"University of Illinois - Urbana-Champaign","base_url":"https://www.ideals.illinois.edu/oai-pmh"},"display":{"title":"Desirable effects and undesirable side effects of interventions aimed to improve auditors' exercise of professional skepticism","abstract":"Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2024-05-01","abstract_html":"Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2024-05-01","abstract_has_math":false,"creators":["Johanns, Alex Jeffrey"],"institution":"University of Illinois at Urbana-Champaign","degree_name":"Ph.D.","degree_level":"Dissertation","degree_discipline":"Accountancy","degree_department":null,"school":null,"contributors":["Hobson, Jessen L","Peecher, Mark E","Mendoza, Kim I","Napolitano, Chris M","Zhou, Yuepin D"],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2022,"date_issued":"2022-05","date_published":"2022-05","updated_at":"2026-07-22T22:24:54Z","subjects":["professional skepticism","audit quality","wise-thinking disposition","individual differences","mindset"],"languages":["en","eng"],"rights":["Copyright 2022 Alex Johanns"],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://hdl.handle.net/2142/115299","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Hobson, Jessen L","Peecher, Mark E","Mendoza, Kim I","Napolitano, Chris M","Zhou, Yuepin D"]},{"key":"dc:creator","label":"Author","values":["Johanns, Alex Jeffrey"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2022-05","2022-04-13"]},{"key":"dc:type","label":"Dc Type","values":["text","Thesis"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accountancy"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Illinois at Urbana-Champaign"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["professional skepticism","audit quality","wise-thinking disposition","individual differences","mindset"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["en","eng"]},{"key":"dc:rights","label":"Dc Rights","values":["Copyright 2022 Alex Johanns"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["https://hdl.handle.net/2142/115299"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2024-05-01","The student, Alex Johanns, accepted the attached license on 2022-04-11 at 11:07.","The student, Alex Johanns, submitted this Dissertation for approval on 2022-04-11 at 11:30.","This Dissertation was approved for publication on 2022-04-13 at 14:19.","DSpace SAF Submission Ingestion Package generated from Vireo submission #17627 on 2022-11-05 at 19:08:40","I propose that the strength of auditors’ wise-thinking dispositions not only characterizes how they naturally exercise professional skepticism but moderates their responses to situational interventions aimed to help auditors exercise professional skepticism more appropriately. To explore these predictions, I conduct an experiment to examine interactions between the strength of auditors’ wise-thinking dispositions and two interventions that have been proposed in the audit literature: (1) revising the language used to frame auditing standards to include phrases designed to activate a more appropriately skeptical mindset; and (2) requiring auditors to document a minimum amount of evidence contrary to management’s assertions. I predict and find that these interventions help auditors who have weaker wise-thinking dispositions to exercise professional skepticism more appropriately and more efficiently, but also have potentially costly side effects as they reduce the efficiency with which auditors with stronger wise-thinking dispositions display professional skepticism. This study has implications for standard setters, regulators, and audit firms in their continued efforts to encourage auditors to appropriately exercise professional skepticism."]},{"key":"dc:format","label":"Dc Format","values":["application/pdf"]},{"key":"dc:title","label":"Title","values":["Desirable effects and undesirable side effects of interventions aimed to improve auditors' exercise of professional skepticism"]}]}],"canonical_facts":{"dc:contributor":["Hobson, Jessen L","Peecher, Mark E","Mendoza, Kim I","Napolitano, Chris M","Zhou, Yuepin D"],"dc:creator":["Johanns, Alex Jeffrey"],"dc:date":["2022-05","2022-04-13"],"dc:description":["Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2024-05-01","The student, Alex Johanns, accepted the attached license on 2022-04-11 at 11:07.","The student, Alex Johanns, submitted this Dissertation for approval on 2022-04-11 at 11:30.","This Dissertation was approved for publication on 2022-04-13 at 14:19.","DSpace SAF Submission Ingestion Package generated from Vireo submission #17627 on 2022-11-05 at 19:08:40","I propose that the strength of auditors’ wise-thinking dispositions not only characterizes how they naturally exercise professional skepticism but moderates their responses to situational interventions aimed to help auditors exercise professional skepticism more appropriately. To explore these predictions, I conduct an experiment to examine interactions between the strength of auditors’ wise-thinking dispositions and two interventions that have been proposed in the audit literature: (1) revising the language used to frame auditing standards to include phrases designed to activate a more appropriately skeptical mindset; and (2) requiring auditors to document a minimum amount of evidence contrary to management’s assertions. I predict and find that these interventions help auditors who have weaker wise-thinking dispositions to exercise professional skepticism more appropriately and more efficiently, but also have potentially costly side effects as they reduce the efficiency with which auditors with stronger wise-thinking dispositions display professional skepticism. This study has implications for standard setters, regulators, and audit firms in their continued efforts to encourage auditors to appropriately exercise professional skepticism."],"dc:format":["application/pdf"],"dc:identifier":["https://hdl.handle.net/2142/115299"],"dc:language":["en","eng"],"dc:rights":["Copyright 2022 Alex Johanns"],"dc:subject":["professional skepticism","audit quality","wise-thinking disposition","individual differences","mindset"],"dc:title":["Desirable effects and undesirable side effects of interventions aimed to improve auditors' exercise of professional skepticism"],"dc:type":["text","Thesis"],"thesis:degree_discipline":["Accountancy"],"thesis:degree_level":["Dissertation"],"thesis:degree_name":["Ph.D."],"thesis:institution_name":["University of Illinois at Urbana-Champaign"]},"updated_at":"2026-07-22T22:24:54Z"}