Relevant bibliographies by topics / Professional skepticism

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Professional skepticism'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Professional skepticism"

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Glover, Steven M., and Douglas F. Prawitt. "Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum." Current Issues in Auditing 8, no. 2 (2014): P1—P10. http://dx.doi.org/10.2308/ciia-50895.

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SUMMARY This summary is based on a paper by Glover and Prawitt (2013) that was commissioned and published by the Standards Working Group of the Global Public Policy Committee, a working group that comprises the six largest international audit networks. The application of professional skepticism by auditors is important to audit quality. However, various definitions of, and perspectives on, professional skepticism exist in the auditing literature. We propose a “professional skepticism continuum” that acknowledges that the appropriate application of professional skepticism will depend on the ris
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Mardijuwono, Agus Widodo, and Charis Subianto. "Independence, professionalism, professional skepticism." Asian Journal of Accounting Research 3, no. 1 (2018): 61–71. http://dx.doi.org/10.1108/ajar-06-2018-0009.

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Purpose The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced. Design/methodology/approach This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo. The population in this study was all auditors working in KAP 45 Surabaya and KAP 1 Sidoarjo. Hypothesis testing was performed by using the partial least square test with the help of SmartPLS software version 3.0. Findings The results from this study found that auditor independence is pos
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Popoola, Ifeoluwa Tobi, and Kazeem O. Akinyele. "Professional skepticism and auditing." Accounting, Auditing & Accountability Journal 30, no. 8 (2017): 1927–28. http://dx.doi.org/10.1108/aaaj-04-2017-2905.

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Gissel, Jodi L. "Professional Skepticism: Practitioners’ Perceptions And Training Practices." Review of Business Information Systems (RBIS) 22, no. 2 (2018): 1–14. http://dx.doi.org/10.19030/rbis.v22i2.10224.

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While regulators criticize auditors for lacking appropriate professional skepticism (SEC, 2010, 2013; PCAOB, 2012), auditing standards lack a clear, consistent definition (Nelson, 2009; Hurtt, Brown-Liburd, Earley, & Krishnamoorthy, 2013), leaving application of professional skepticism “open to interpretation” (Glover & Prawitt, 2013, p. 2). If individual auditors view professional skepticism as open to interpretation (i.e., subjective), auditors may believe they are appropriately applying standards on professional skepticism based on their individual interpretations. However, if regul
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HOLOVACH, Volodymyr, and Tetiana HOLOVACH. "Conceptual basis of an auditor's professional judgment – professional skepticism." Economics. Finances. Law Sp1/2022, no. - (2022): 40–43. http://dx.doi.org/10.37634/efp.2022.1sp.4.

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The auditor's professional judgment and professional skepticism are the fundamental principles of auditing. The knowledge of their content is in the center of attention of scientists and practitioners. Recently, some trends have emerged regarding the study of their regularities with the purpose for more effective usage in practical activity. Guided by this approach, it was established that the professional skepticism and professional judgment of an auditor constitute the process of knowing the truth on the reliability, completeness and compliance with the legislation of financial reporting. Th
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Ghani, Erlane K., Zurialinda Abdul Jabal, Gholamreza Zandi, and Qazi Muhammad Adnan Hye. "Effects of Knowledge, Time Pressure and Personality on Professional Skepticism among Government Auditors." International Journal of Applied Economics, Finance and Accounting 12, no. 1 (2022): 12–20. http://dx.doi.org/10.33094/ijaefa.v12i1.514.

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This study aimed to examine the effects of knowledge, time pressure, and personality characteristics on professional skepticism among auditors. This study conducted a questionnaire survey of 258 auditors in a Malaysian government audit department. The results showed that of the three factors examined in this study, time pressure and personality characteristics influence the professional skepticism of auditors. However, the results showed that knowledge does not influence auditors’ professional skepticism. The findings in this study provide a greater understanding of the factors that lead to au
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H, Novayanti Anggraini, and Rahmawati Hanny Y. "ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SKEPTISISME PROFESIONAL AUDITOR." Jurnal Equity 19, no. 2 (2016): 99. http://dx.doi.org/10.34209/.v19i2.479.

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The purpose of this study was to determine the extent to which the factors of competence, objectivity, integrity, experience, independence, and the risk of an effect on the auditor's professional skepticism. This type of research in this study is a qualitative research. The population in this study is the auditors who work in public accounting firm in the whole area of Central Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 24 KAP with 150 respondents. Analysis of data using regression analysis. The result
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H, Novayanti Anggraini, and Rahmawati Hanny Y. "ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SKEPTISISME PROFESIONAL AUDITOR." Equity 19, no. 2 (2016): 99. http://dx.doi.org/10.34209/equ.v19i2.479.

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The purpose of this study was to determine the extent to which the factors of competence, objectivity, integrity, experience, independence, and the risk of an effect on the auditor's professional skepticism. This type of research in this study is a qualitative research. The population in this study is the auditors who work in public accounting firm in the whole area of Central Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 24 KAP with 150 respondents. Analysis of data using regression analysis. The result
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Kaawaase, Twaha Kigongo, Irene Nalukenge, Juma Bananuka, and Veronica Mukyala. "Professional Skepticism and Audit Quality in an Emerging Economy." African Accounting and Finance Journal 3, no. 1 (2021): 52–80. https://doi.org/10.26686/aafj.v3i1.9735.

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Purpose – Motivated by the increasing questioning of audit quality and the suspected non-application of sufficient professional skepticism by auditors to drive audit quality, the study sought to examine the relationship between professional skepticism and audit quality in an emerging economy. Design/methodology/approach – The study adopted a cross-sectional survey methodology using a close-ended data collection instrument containing tested measures of audit quality and professional skepticism to generate quantitative data from a randomly selected sample of 201 accountants in practice and busin
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Agustina, Fauzia, Nurkholis Nurkholis, and Mohamad Rusydi. "Auditors’ professional skepticism and fraud detection." International Journal of Research in Business and Social Science (2147- 4478) 10, no. 4 (2021): 275–87. http://dx.doi.org/10.20525/ijrbs.v10i4.1214.

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This study aims to examine the effect of competence, independence, experience, and audit time pressure on fraud detection by using the mediation of professional skepticism in the context of internal auditors for the public sector. The research data were obtained through a survey questionnaire on 173 auditors of the Inspectorate General of the Ministry of Education and Culture. The analysis technique in this study used Partial Least Square (PLS). The results showed that competence, independence and audit time pressure had no effect on the ability to detect fraud. Meanwhile, the auditor's experi
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Dissertations / Theses on the topic "Professional skepticism"

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Blix, Leslie Helen. "Self Esteem: Its Overall Effect on Professional Skepticism." OpenSIUC, 2017. https://opensiuc.lib.siu.edu/dissertations/1340.

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The performance evaluation process is both an important tool for accounting firms to assess the performance of employees and provides supervisors an opportunity to provide feedback to their subordinates. Supervisions, such as managers, will provide feedback to subordinates (senior auditors) numerous times throughout a fiscal year. Prior research has shown that performance evaluations are largely based on results of the subordinate based on task completion and budgeted hours. These types of performance evaluations have been linked to employee dissatisfaction and a decrease in overall job per
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Larsson, Anders, and Josefine Wannehag. "Professionell skepticism : Sambandet mellan personlighetsdrag och professionell skepticism med kön som betingande faktor." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-19546.

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Att kunna tillämpa professionell skepticism i det dagliga arbetet är en viktig egenskap för dagens revisorer. Vad som påverkar den professionella skepticismen är emellertid inte utrett inom tidigare forskning. Frågan om personlighetsdrag har en påverkan på professionell skepticism med hänsyn till kön som en betingande faktor har vi inte funnit någon forskning om. För att uppfylla syftet har en kvantitativ ansats applicerats och data har samlats in genom en enkätundersökning som ekonomistudenter på Högskolan Kristianstad och Jönköping International Business School har deltagit i. Studien har ti
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Temler, Cecilia, and Marcus Nilsson. "Kan professionell skepticism användas för att förutse revisorers beteende?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9627.

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Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve. One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification.
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Rasso, Jason Tyler. "Psychological Distance| The Relation Between Construals, Mindsets, and Professional Skepticism." Thesis, University of South Florida, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=3558436.

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<p> In this study, I examine the influence of construals (interpretations) and mindsets on professional skepticism in auditors. Auditors have been criticized lately for not displaying enough professional skepticism, particularly in their audits of complex estimates (PCAOB 2008). Regulators speculate about and academic research shows a correlation between low professional skepticism and both audit failures and audit malpractice claims (Beasley et al. 2001; Anderson and Wolfe 2002). I hypothesize that prolonging the deliberative mindset in the audit judgment and decision-making process can in
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Rasso, Jason. "Psychological Distance: The Relation Between Construals, Mindsets, and Professional Skepticism." Scholar Commons, 2013. http://scholarcommons.usf.edu/etd/4565.

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In this study, I examine the influence of construals (interpretations) and mindsets on professional skepticism in auditors. Auditors have been criticized lately for not displaying enough professional skepticism, particularly in their audits of complex estimates (PCAOB 2008). Regulators speculate about and academic research shows a correlation between low professional skepticism and both audit failures and audit malpractice claims (Beasley et al. 2001; Anderson and Wolfe 2002). I hypothesize that prolonging the deliberative mindset in the audit judgment and decision-making process can increa
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Nickell, Erin Burrell. "An Examination of Issues Related to Professional Skepticism in Auditing." Doctoral diss., University of Central Florida, 2012. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/5354.

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The third general standard of fieldwork requires auditors to maintain a skeptical mindset with regards to the collection and critical assessment of audit evidence. While professional skepticism is frequently referenced by professional standards, a lack of precision in defining the concept presumably leads to variation in how skepticism is exercised in practice. Drawing on theories from the fields of psychology, economics and organizational justice, this dissertation considers different perspectives of what constitutes sufficient professional skepticism and examines how those perspectives diffe
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Sollfrey, Robert. "Professional Skepticism, Experience, and Industry Specialization of Auditors| A Predictive Studys." Thesis, Capella University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10928992.

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<p> In this quantitative, predictive study, the author aimed to evaluate whether a predictive relationship exists between auditors&rsquo; experience and specialization and auditors&rsquo; levels of professional skepticism, as measured by the professional skepticism scale developed by R. Kathy Hurtt. While there has been growing focus on professional skepticism in the field of accounting, a gap existed in research analyzing the influences of years of experience and industry specialization on professional skepticism. Because of this identified gap, one research question was derived from the lite
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Robinson, Shani N. "An Experimental Examination Of The Effects Of Goal Framing And Time Pressure On Auditors’ Professional Skepticism." Thesis, University of North Texas, 2011. https://digital.library.unt.edu/ark:/67531/metadc103383/.

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Professional skepticism is a critical component of audit practice and current auditing standards direct auditors to remain skeptical throughout the duration of each audit engagement. Despite the importance and prevalence of an emphasis on professional skepticism throughout auditing standards, evidence indicates that auditors often fail to exercise an appropriate degree of professional skepticism. Prior accounting research suggests that auditors’ professionally skeptical behavior is affected by individual personality traits as well as situational (state) influences, whereby both factors contrib
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Brown, Jeffrey Owen. "The Role of Behavioral Mind-Sets on Auditors' Professional Skepticism: An Experimental Investigation of Auditor Int." Diss., Virginia Tech, 2013. http://hdl.handle.net/10919/51820.

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During an audit, management frequently serves as an information source for auditors gathering evidence. Reliance on management's expertise requires 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 it attempts to persuade the auditor into accepting a preferred accounting treatment. This study investigates how auditors' behavior when providing input on planni
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Williams, R. J. (Ronan Joseph). "The practical and professional dimensions of scepticism about others : an essay on the problem of other minds." Thesis, The University of Sydney, 2011. https://hdl.handle.net/2123/28820.

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What is the problem of other minds? One answer might be that the problem of other minds is itself a set of closely related questions. For example, can I know that there are other minds like my own? How can I establish that my beliefs about others have the status of knowledge? What do I believe when I believe that there are other minds? How can I so much as have the concept of another person? An answer along these lines is at best an incomplete one. It does not state what the problem is; it merely tells us what sorts of questions that problem supposedly leaves us with. If that seems like
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Books on the topic "Professional skepticism"

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Olsen, Carmen. A Study of Professional Skepticism. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-49896-6.

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Yankova, Kristina. The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions. Springer Fachmedien Wiesbaden, 2015. http://dx.doi.org/10.1007/978-3-658-08871-2.

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Agarwalla, Sobhesh Kumar. The impact of psychological traits on judgements related to ethics. Indian Institute of Management, 2015.

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Olsen, Carmen. Study of Professional Skepticism. Springer, 2017.

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Olsen, Carmen. A Study of Professional Skepticism. Springer, 2017.

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Jallah, Willie. Enhanced Professional Certification, Professional Skepticism, and Risk Assessment During Financial Statement Audits. Independently Published, 2020.

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Yankova, Kristina. Influence of Information Order Effects and Trait Professional Skepticism on Auditors' Belief Revisions: A Theoretical and Empirical Analysis. Springer Vieweg. in Springer Fachmedien Wiesbaden GmbH, 2015.

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Yankova, Kristina. The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions: A Theoretical and Empirical Analysis. Springer Gabler, 2015.

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Scott, John. Uncluttered Faith: How a Professional Skeptic Came to Believe in God. Brown Books Publishing Group, 2012.

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Sandler, Willeke. The Stakes of Overseas Colonialism in the Weimar Republic. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190697907.003.0002.

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Chapter 1 asks how colonialists dealt with the end of their personal and professional involvement in overseas colonialism after the loss of these territories in the Treaty of Versailles. Colonialists after 1919 sought to convince the German public through their propaganda that this colonial loss was a national tragedy. In the Weimar Republic, they also had to adapt to the context of mass politics and to confront both colonial skepticism and anti-imperialism (particularly among Socialists and Communists). To maintain their continued agitation, colonialists increased their attempts to attract th
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Book chapters on the topic "Professional skepticism"

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Olsen, Carmen. "Auditors’ Professional Skepticism." In A Study of Professional Skepticism. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-49896-6_1.

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Yankova, Kristina. "The Concept of Professional Skepticism." In The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions. Springer Fachmedien Wiesbaden, 2015. http://dx.doi.org/10.1007/978-3-658-08871-2_4.

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Olsen, Carmen. "Experimental Study." In A Study of Professional Skepticism. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-49896-6_2.

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Olsen, Carmen. "The Experimental Instrument." In A Study of Professional Skepticism. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-49896-6_3.

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Darsono, Darsono, Anis Chariri, and Indira Januarti. "Does Profiling Fraudsters Increase Auditor’s Professional Skepticism?" In Proceedings of the 3rd Annual Management, Business and Economics Conference (AMBEC 2021). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-026-8_7.

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Evans, Linda. "Doubt, Skepticism, and Controversy in Professional Development Scholarship: Advancing a Critical Research Agenda." In The Palgrave Handbook of Teacher Education Research. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-59533-3_18-2.

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Evans, Linda. "Doubt, Skepticism, and Controversy in Professional Development Scholarship: Advancing a Critical Research Agenda." In The Palgrave Handbook of Teacher Education Research. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-16193-3_18.

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Evans, Linda. "Doubt, Skepticism, and Controversy in Professional Development Scholarship: Advancing a Critical Research Agenda." In The Palgrave Handbook of Teacher Education Research. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-59533-3_18-1.

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Radiatul, Amiruddin, and Nadhirah. "The Influence of Due Professional Care, Professional Skepticism, and Role Overload on Audit Quality with Emotional Intelligence as a Moderation Variable." In Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023). Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-400-6_78.

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Yankova, Kristina. "Introduction." In The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions. Springer Fachmedien Wiesbaden, 2015. http://dx.doi.org/10.1007/978-3-658-08871-2_1.

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Conference papers on the topic "Professional skepticism"

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Raziuniene, Daiva. "PROFESSIONAL SKEPTICISM OF THE EXTERNAL AUDITORS: LITERATURE REVIEW." In 5th SGEM International Multidisciplinary Scientific Conferences on SOCIAL SCIENCES and ARTS SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgemsocialf2018/1.6/s03.062.

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Aliyya Ramadhana, Andi Fauziah, Hasnawati Hasnawati, Nida Haya Aqila, Mauliddini Nadhifah, and Anselmo Delvian Rumambie. "The Influence Of Competence, Due Professional Care, Independence, Professional Skepticism, and Religiosity on Audit Quality." In Proceedings of the 1st UHAMKA International Conference on Economics and Business, UHICEB 2023, 18-19 December 2023, Jakarta, Indonesia. EAI, 2024. https://doi.org/10.4108/eai.18-12-2023.2350338.

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Handoyo, Sigit, and Widya Wardani. "Do Forensic Expertise, Professional Skepticism and Time Pressure Affect Fraud Detection?" In Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.13-8-2019.2294263.

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Christina, Lidia Sari, and Heru Tjaraka. "Factors that Influence Auditor’s Professional Skepticism - Evidence from Audit Firms in Surabaya." In 1st International Conference on Islamic Ecnomics, Business and Philanthropy. SCITEPRESS - Science and Technology Publications, 2017. http://dx.doi.org/10.5220/0007081703260330.

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Dewi, Novy Silvia. "Professional Skepticism and Self-Efficacy on the Detection of Financial Statements Fraud." In International Conference in Technology, Humanities and Management. European Publisher, 2023. http://dx.doi.org/10.15405/epsbs.2023.11.29.

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Rahmansyah, Egi, Abdul Pattawe, Lucyani Meldawati, M. Ikbal Abdullah, Masruddin, and Muhammad Din. "The Effect of Auditor Judgment and Professional Skepticism on Internal Audit Quality." In 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220104.026.

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Idawati, Wiwi. "The Auditor’s Ability to Detect Fraud: Gender, Professional Skepticism, and Time Budget Pressure." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.4.

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Witjaksono, Armanto, and Yudistira Yudatama. "The Influence of Professional Skepticism, Independence, Competence, and Experience on Auditor’s Ability to Detect Fraud." In 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.211020.042.

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Pramuki, Ni Made, Komang Pratiwi, Putu Purwaningrat, and I. Gede Mahayasa. "The Role of Professional Auditor Skepticism and Red Flag Understanding in Assessing Risk of Fraud: An Experimental Study." In Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.13-8-2019.2294257.

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Handoko, Bambang Leo, and Cecilia Tiffany Sardjono. "The Impact of Auditor's Competency, Audit Risk, and Professional Skepticism to Audit Quality in Fraud Detection Using Remote Audit." In ICIBE 2022: 2022 The 8th International Conference on Industrial and Business Engineering. ACM, 2022. http://dx.doi.org/10.1145/3568834.3568845.

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