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Dissertations / Theses on the topic 'Professional skepticism'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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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2

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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3

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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4

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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5

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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6

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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7

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’ experience and specialization and auditors’ 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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8

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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9

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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10

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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11

Lauck, John Robert. "The Effects of Supervisor Preferences and Group Engagement Oversight on Component Auditor Skepticism in a Group Audit Engagement." Diss., Virginia Tech, 2015. http://hdl.handle.net/10919/79850.

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The AICPA recently released new authoritative audit guidance related to group audits of nonpublic organizations which requires group engagement teams to be involved in the work of a component auditor, including certain minimum baseline requirements and the option for more extensive involvement at the group auditor's discretion. Accordingly, group audits create a scenario where auditors are under the direct oversight of a component audit supervisor, yet their work product is monitored and used by the group engagement team when expressing an opinion on the group financial statements. To my knowl

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12

Puhls, Elizabeth, and Linnea Svedin. "Tidspressens påverkan på revisionen : En studie om hur svenska revisorer motiverar sina tidsbesparande handlingar när de jobbar under tidspress." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21218.

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SAMMANFATTNING Titel: Tidspressens påverkan på revisionen: En studie om hur svenska revisorer motiverar sina tidsbesparande handlingar under tidspress. Nivå: C-uppsats i ämnet företagsekonomi. Författare: Elizabeth Puhls och Linnea Svedin. Handledare: Jan Svanberg. Datum: 2016- januari. Syfte: Tidigare forskning har lagt lite fokus på revisorns egna uppfattningar kring revisorers agerande på grund av tidspress. Studiens syfte är att få en förståelse för hur svenska revisorer på små och medelstora revisionsbyråer motiverar åtgärderna som de brukar vidta för att få fram ett bra revisionsarbe

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13

Montague, Norma R. "The Effects of Directional Audit Guidance and Estimation Uncertainty on Auditor Confirmation Bias and Professional Skepticism When Evaluating Fair Value Estimates." Scholar Commons, 2010. http://scholarcommons.usf.edu/etd/3539.

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In this study, I examine the effects of audit guidance and estimation uncertainty on auditors’ confirmation bias and professional skepticism when evaluating fair value estimates. Fair value estimation is becoming more prevalent in financial reporting frameworks, and regulators warn that fair value estimation presents higher risk of material misstatement when greater judgment in estimation is involved. In addition recent evidence from the Public Company Accounting Oversight Board (PCAOB) indicates that some auditors may not be exercising sufficient professional skepticism when performing audit

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14

Campos, Bernardo Nuno Verdelho Lopes Aires de. "Burnout no mundo do trabalho : a relação da síndrome com as variáveis sociodemográficas em contexto de confinamento e pandemia." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20746.

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Mestrado em Gestão de Recursos Humanos<br>O presente estudo tem como objetivo principal compreender as relações entre as variáveis sociodemográficas de um indivíduo com as dimensões de burnout do Inventário de Maslach (1997), em contexto de confinamento durante a pandemia Covid-19<br>The purpose of the present study is to understand the relations between the sociodemographic variables of an individual with the burnout dimensions of the Maslach Burnout Inventory (1997), in a context of mandatory confinement during the Covid-19 world pandemic<br>info:eu-repo/semantics/publishedVersion

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15

Enget, Kathryn Ann. "Indicators of Fraud Detection Proficiency and Their Impact on Auditor Judgments in Fraud Risk Assessments and Audit Plan Modifications." Diss., Virginia Tech, 2015. http://hdl.handle.net/10919/74271.

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The study examines how an individual's level of fraud detection proficiency (an individual possessing formal fraud education or training, informal fraud training, fraud task-specific experience, and /or fraud-related certifications) impacts their performance on fraud risk assessments and modification of audit plans. Further, it explores which of the fraud detection proficiency dimensions are valuable for auditors in situations of high and low levels of fraud risk and how these characteristics interact with professional skepticism. This, as well as the effectiveness and efficiency of the proced

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16

Wretman, Jennie, and Marie Samuelsson. "Professionell skepticism : nyckeln till revisorns objektivitet?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-19526.

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Syfte: En revisors oberoende är en grundläggande faktor för att säkerställa god kvalitet och hög tillförlitlighet på revisionen. Denna studie skall belysa en egenskap som har ett samband med en högkvalitativ revision, och som utgör en stor och betydelsefull del av revisorsyrket; professionell skepticism. Syftet med uppsatsen är att undersöka om där finns några samband mellan professionell skepticism och tre andra faktorer: objektivitet klientidentifikation kvalitetsförsämrande handlingar Metod: Vi har vid genomförandet av studien använt en kvantitativ metod där vi skickade ut en enkät till

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17

Lindgren, Elin, and Toro Pia Saez. "Hur påverkas revisorers professionella skepsis av tidspress respektive granskning av redovisning till verkligt värde?" Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-29018.

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Professionell skepsis är en förutsättning för en fungerande revision och för att upprätthålla kvaliteten på revisionen krävs det av revisorerna att vara professionellt skeptiska. Det finns flera faktorer som påverkar hur revisorer kan upprätthålla kvaliteten på revisionen. Bland annat har den tidspress som revisorer utsätts för visat sig ha en negativ inverkan på revisionskvaliteten eftersom revisorer till följd av tidspress kan uppvisa dysfunktionella beteenden som kan innebära att de lägger ner mindre tid än vad som faktiskt behövs för att utföra en bra revision. Vidare finns det en utmaning

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18

Gustafsson, Sofia, and Josefine Söderberg. "Professionell skepticism i en digitaliserad värld : En kvalitativ studie med fokus på den enskilde revisorn." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172943.

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Den enskilde revisorn har till uppgift att granska ett företags finansiella rapporter och kommunicera resultatet till företagets intressenter. För att kvalitetssäkra att den finansiella informationen visar på en rättvisande bild av det reviderade företaget krävs det att revisorn är ifrågasättande och uppmärksam i sitt arbete. Denna attityd benämns professionell skepticism och ska återspegla en revisors alla handlingar. Revisionsbranschen står inför många utmaningar där den traditionella rollen kommer att förändras. En bidragande orsak till det är den exponentiella tekniska utvecklingen där aut

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19

Costa, Sara Chagas. "O efeito da personalidade do auditor, da cultura ética e da pressão do tempo na qualidade da auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19946.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo tem como objetivo estender a literatura sobre a Qualidade de Auditoria (QA), identificando determinantes da QA relacionadas com as caraterísticas dos auditores e da envolvente em que atuam. Investigámos o efeito da personalidade do auditor através da teoria de personalidade Big Five, da cultura ética das firmas de auditoria e da pressão orçamento de tempo na QA. A QA, por sua vez, foi avaliada pelo ceticismo profissional e pelas práticas reduzidas de qualidade de auditoria. Como estratégia de investigação utilizámos

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20

Häggblom, Christer, and Saga Palmgren. "Kan ekonomisk brottslighet misstänkas? : En kvalitativ studie av revisorns tolkning av misstankegraden i revisorns anmälningsskyldighet." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-149586.

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Ekonomisk brottslighet (ekobrott) i företag är ett stort samhällsproblem både i Sverige och internationellt. Många blir omedvetet drabbade av brotten och mörkertalet bedöms vara stort. I Sverige har revisionen sedan 1999 varit en del i svenska statens plan för att förebygga och upptäcka ekobrott i företag. Revisorerna ålades därmed en skyldighet att anmäla misstanke om ekobrott som upptäcks vid revisionen. Införandet av revisorns anmälningsskyldighet bemöttes med blandade reaktioner från yrkeskåren. Skyldigheten ansågs framför allt vara svår att efterleva då revisorerna menade sig sakna releva

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21

Hsiao, Shih-Jie, and 蕭士傑. "Professional Skepticism and Audits of Complex Estimates." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/bzm59g.

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碩士<br>輔仁大學<br>會計學系碩士班<br>107<br>The failure of being aware of the inconsistency between the audit evidence and managements’ assumptions during verifying the reasonableness of complex estimates may damage the quality of the audit or even cause audit failure. The purpose of this study is to explore whether the clients’ situation and the nature of operating environment and personal professional suspicion affect the auditor's consideration of evidence that is inconsistent with management assumptions. In this study, the verification of goodwill impairment is an experimental scenario, and 2x2 experi

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22

O'Donnell, KG. "Professional scepticism : another audit expectation gap?" Thesis, 2016. https://eprints.utas.edu.au/23296/1/ODonnell_whole_thesis.pdf.

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Auditor independence became a focus of regulatory and accounting research due to a number of large corporate collapses involving fraud in the early 2000s. The focus of research was the reduction of auditor bias, and attention to improving the auditors’ objective position as a means to enhance the identification of fraud and mitigate the risks of issuing an inappropriate audit opinion or being implicated in fraud cases. Audit team members are required, under the International Auditing Standards, to exercise professional scepticism throughout the audit process. In Australia, this requirement is

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23

李玳逸. "The Influences of Top Manager Support in Audit Firm and Auditor’s Characteristic on Professional Skepticism." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/56923931572833832146.

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碩士<br>國立彰化師範大學<br>會計學系<br>100<br>Professional skepticism is an indispensable element in auditing tasks. Keen professional skepticism will be the key to balance efficiency and quality, and to lower the audit risk, and it is especially true, when auditors involved in a principle-based financial reporting environment than a rule-based one. Nevertheless, the definition of professional skepticism in recent research is confused. Therefore, the result can’t provide definite suggestions about how to train auditors professional skepticism, enhance the audit independence and maintain the audit quality.

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