Log in

Relevant bibliographies by topics / Professional skepticism / Journal articles

To see the other types of publications on this topic, follow the link: Professional skepticism.

Journal articles on the topic 'Professional skepticism'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Professional skepticism.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

2

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

3

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

5

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

6

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

7

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

8

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

9

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

10

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

11

Brazel, Joseph F., Scott B. Jackson, Tammie J. Schaefer, and Bryan W. Stewart. "The Outcome Effect and Professional Skepticism." Accounting Review 91, no. 6 (2016): 1577–99. http://dx.doi.org/10.2308/accr-51448.

Full text

Abstract:

ABSTRACT Despite the importance placed on professional skepticism by the accounting profession and regulators, the failure of auditors to exercise an appropriate level of skepticism continues to be a global issue. We experimentally test a potential barrier to skepticism. We find that outcome knowledge biases supervisors' evaluations of skeptical behavior. Holding a staff member's skeptical judgments and acts constant, superiors on the engagement team evaluate the staff's skeptical behavior based on whether the staff's investigation of an issue ultimately identifies a misstatement. Our evidence

APA, Harvard, Vancouver, ISO, and other styles

12

Peytcheva, Marietta. "Professional skepticism and auditor cognitive performance in a hypothesis-testing task." Managerial Auditing Journal 29, no. 1 (2013): 27–49. http://dx.doi.org/10.1108/maj-04-2013-0852.

Full text

Abstract:

Purpose – This paper aims to study the effects of two different types of state skepticism prompts, as well as the effect of the trait of professional skepticism on auditor cognitive performance in a hypothesis-testing task. It examines the effect of a professional skepticism prompt, based on the presumptive doubt view of professional skepticism, as well as the effect of a cheater-detection prompt, based on social contracts theory. Design/methodology/approach – Seventy-eight audit students and 85 practising auditors examine an audit case and determine the evidence needed to test the validity of

APA, Harvard, Vancouver, ISO, and other styles

13

HOLOVACH, Volodymyr, and Tetiana HOLOVACH. "Professional skepticism as a conceptual basis of an auditor's professional judgment." Economics. Finances. Law 12/1, no. - (2022): 14–17. http://dx.doi.org/10.37634/efp.2022.12(1).3.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

14

Brazel, Joseph F. "The Outcome Effect and Professional Skepticism." Current Issues in Auditing 13, no. 1 (2018): P7—P16. http://dx.doi.org/10.2308/ciia-52337.

Full text

Abstract:

SUMMARY Despite the importance placed on professional skepticism by the accounting profession and regulators, the failure of auditors to exercise an appropriate level of skepticism continues to be a global issue. This article summarizes a recent study by Brazel, Jackson, Schaefer, and Stewart (2016) that examines a potential barrier to skepticism: that outcome knowledge biases supervisors' evaluations of skeptical behavior. Holding a staff member's skeptical judgments and acts constant, Brazel et al. (2016) find that superiors on engagement teams evaluate the staff's skeptical behavior based o

APA, Harvard, Vancouver, ISO, and other styles

15

DELL, PAUL F. "Professional Skepticism about Multiple Personality." Journal of Nervous and Mental Disease 176, no. 9 (1988): 528–31. http://dx.doi.org/10.1097/00005053-198809000-00002.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

Hilgard, Ernest R. "Professional Skepticism about Multiple Personality." Journal of Nervous and Mental Disease 176, no. 9 (1988): 532. http://dx.doi.org/10.1097/00005053-198809000-00003.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

Bliss, Eugene L. "Professional Skepticism about Multiple Personality." Journal of Nervous and Mental Disease 176, no. 9 (1988): 533–34. http://dx.doi.org/10.1097/00005053-198809000-00004.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Tangke, Paulus, Suwandi Ng, and Erica Tungabdi. "PENGALAMAN, KOMPLEKSITAS TUGAS DAN SELF EFFICACY SEBAGAI DETERMINAN SKEPTISISME PROFESIONAL UNTUK MEMBENTUK AUDIT JUDGMENT." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 4, no. 2 (2020): 111–49. http://dx.doi.org/10.36766/ijag.v4i2.123.

Full text

Abstract:

This study aims to analyze the influence of Experience, Task Complexity, and Self Efficacy on audit judgment through Professional Skepticism as an intervening variable. The population in this study is a Public Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting Firm Directory 2018. The sample in this study was 14 Public Accounting Firm in Sulawesi and using purposive sampling method. Sources of data in this study are primary data collected through questionnaires. This study use multiple linear regression analysis and path analysis.The results showed that experienc

APA, Harvard, Vancouver, ISO, and other styles

19

Tangke, Paulus, Suwandi Ng, and Erica Tungabdi. "PENGALAMAN, KOMPLEKSITAS TUGAS DAN SELF EFFICACY SEBAGAI DETERMINAN SKEPTISISME PROFESIONAL UNTUK MEMBENTUK AUDIT JUDGMENT." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 4, no. 2 (2020): 111–49. http://dx.doi.org/10.36766/ijag.v4i2.123.

Full text

Abstract:

This study aims to analyze the influence of Experience, Task Complexity, and Self Efficacy on audit judgment through Professional Skepticism as an intervening variable. The population in this study is a Public Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting Firm Directory 2018. The sample in this study was 14 Public Accounting Firm in Sulawesi and using purposive sampling method. Sources of data in this study are primary data collected through questionnaires. This study use multiple linear regression analysis and path analysis.The results showed that experienc

APA, Harvard, Vancouver, ISO, and other styles

20

Larimbi, Dessy, Bambang Subroto, and Rosidi Rosidi. "PENGARUH FAKTOR-FAKTOR PERSONAL TERHADAP SKEPTISISME PROFESIONAL AUDITOR." EKUITAS (Jurnal Ekonomi dan Keuangan) 17, no. 1 (2017): 89. http://dx.doi.org/10.24034/j25485024.y2013.v17.i1.2229.

Full text

Abstract:

The purpose of this study was to test the impact of personal factors to auditor’s professional skepticism at Non Big 4 audit firms in East Java. Personal factors which tested in this study were personality type, auditor’s sex, and audit experience. Auditor’s personality types were classified based on Myers-Briggs Type Indicator (MBTI), audit experience was measured by auditor tenure, and auditor’s professional skepticism was measured by Hurtt (2010) professional skepticism scale. Sample used in this study were auditors at Non Big 4 audit firms in East Java, which selected by easy sampling tech

APA, Harvard, Vancouver, ISO, and other styles

21

Hurtt, R. Kathy. "Development of a Scale to Measure Professional Skepticism." AUDITING: A Journal of Practice & Theory 29, no. 1 (2010): 149–71. http://dx.doi.org/10.2308/aud.2010.29.1.149.

Full text

Abstract:

SUMMARY: Professional skepticism is an important concept in audit practice, as evidenced by its prominence throughout the auditing standards. In this paper I propose that professional skepticism is a multi-dimensional individual characteristic. As an individual characteristic, professional skepticism can be both a trait (a relatively stable, enduring aspect of an individual) and also a state (a temporary condition aroused by situational variables). I develop a scale designed to ex ante measure an individual’s level of trait professional skepticism based on characteristics derived from audit st

APA, Harvard, Vancouver, ISO, and other styles

22

Nazari, Esa Cahyani, and Rina Tjandra Kirana. "Menguak Skeptisisme Profesional Auditor: Pilar Kualitas Audit atau Beban Efisiensi?" Profit: Jurnal Manajemen, Bisnis dan Akuntansi 4, no. 2 (2025): 107–26. https://doi.org/10.58192/profit.v4i2.3180.

Full text

Abstract:

Auditor professional skepticism is a key aspect in determining audit quality and audit process efficiency. This study aims to analyze the role of auditor professional skepticism in improving audit quality and the challenges that arise in its implementation. Using a qualitative approach through the Systematic Literature Review (SLR) method, this study reviewed 36 relevant articles from various national and international journals. The results show that 25 studies support professional skepticism as a major factor in improving audit quality. Skeptical auditors are able to detect material errors an

APA, Harvard, Vancouver, ISO, and other styles

23

Ali Al-Rawashdeh, Hani, Bilal Nayef Zureigat, Nahed Habis Alrawashedh, et al. "The moderating role of professional commitment in the relationship between time budget pressure and sustainable audit quality: The mediating role of professional skepticism." Heritage and Sustainable Development 6, no. 1 (2024): 365–78. http://dx.doi.org/10.37868/hsd.v6i1.475.

Full text

Abstract:

The study aimed to identify the relationship between time budget pressure and the quality of external auditing in the Jordanian environment through the mediating role of professional skepticism. The moderating role of external auditors' professional commitment in this relationship was tested. The study population consisted of certified Jordanian accountants. 234 questionnaires were distributed to the respondents. The study indicated that certified Jordanian accountants are subject to a high level of pressure, in addition to having a high level of audit quality and professional skepticism, and

APA, Harvard, Vancouver, ISO, and other styles

24

LANNAI, Darwis, Hajering HAJERING, and Hamzah AHMAD. "Audit Quality Model Moderated by Professional Skepticism: Determinants of Professional Ethics and Auditor Experience." Theoretical and Practical Research in Economic Fields 16, no. 1 (2025): 221. https://doi.org/10.14505/tpref.v16.1(33).18.

Full text

Abstract:

This research explores how an auditor’s experience and professional ethics influence audit quality, with professional skepticism playing a key moderating role. Experience sharpens an auditor’s ability to detect fraud, while strong ethics help them uphold integrity. Together, these factors shape professional skepticism - the cautious, questioning mindset auditors use when reviewing evidence and making decisions. The study was carried out by the South Sulawesi Provincial Audit Board in early 2024, focusing on auditors in Makassar. Rather than selecting a sample, the researchers included all 35 a

APA, Harvard, Vancouver, ISO, and other styles

25

MOSKAL, Nataliia. "The obstacles to the application of professional skepticism in audit practice." Economics. Finances. Law 12/1, no. - (2022): 21–24. http://dx.doi.org/10.37634/efp.2022.12(1).5.

Full text

Abstract:

Introduction. At the all stages of providing audit services and cooperation with the client, the auditor should adhere to professional skepticism. It is importantly to investigate the obstacles to the application of professional skepticism. The purpose of the paper is to propose a classification and provide a description of obstacles in the application of professional skepticism in audit practice Results. The obstacles in the application of professional skepticism are such conditions, circumstances and characteristics that do not allow to adequately apply professional skepticism in the practic

APA, Harvard, Vancouver, ISO, and other styles

26

Tangke, Paulus, Suwandi Ng, and Erica Tungadi2. "PENGALAMAN, KOMPLEKSITAS TUGAS DAN SELF EFFICACY SEBAGAI DETERMINAN SKEPTISISME PROFESIONAL UNTUK MEMBENTUK AUDIT JUDGMENT." Indonesian Journal of Accounting and Governance 4, no. 2 (2020): 111–49. https://doi.org/10.36766/ptjaaz98.

Full text

Abstract:

This study aims to analyze the influence of Experience, Task Complexity, and Self Efficacy on auditjudgment through Professional Skepticism as an intervening variable. The population in this study is aPublic Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting FirmDirectory 2018. The sample in this study was 14 Public Accounting Firm in Sulawesi and usingpurposive sampling method. Sources of data in this study are primary data collected throughquestionnaires. This study use multiple linear regression analysis and path analysis.The resultsshowed that experience has

APA, Harvard, Vancouver, ISO, and other styles

27

Asbi Amin, Syamsuri Rahim, Muslim Muslim,. "Red Flag And Auditor Experience Toward Criminal Detection Trough Profesional Skepticism." Jurnal Akuntansi 23, no. 1 (2019): 46. http://dx.doi.org/10.24912/ja.v23i1.459.

Full text

Abstract:

This research was conducted to examine the influence of red flags variables, auditor work experience and professional auditor skepticism on fraud detection. The test is to seek the influence of red flags variables and work experience on professional auditor skepticism. And the test of the red flag variables and auditor work experience on fraud detection through professional auditor skepticism. The number of samples used was 40 people from 8 Public Accountant offices in Makassar City using the census method. Data collection research uses questionnaires in the form of questionnaires. The data an

APA, Harvard, Vancouver, ISO, and other styles

28

Ho, Shuk Ying, Soon-Yeow Phang, and Robyn Moroney. "The combined effect of perspective-taking and incentives on professional skepticism." Managerial Auditing Journal 37, no. 1 (2021): 129–50. http://dx.doi.org/10.1108/maj-02-2021-3019.

Full text

Abstract:

Purpose This paper aims to investigate the combined effect of two interventions, perspective taking and incentives, on auditors’ professional skepticism (hereafter skepticism) when auditing complex estimates. Specifically, this paper examines the different ways that perspective taking (management versus inspector) and incentives (absent versus reward versus penalty) combine to impact skepticism. Design/methodology/approach This paper uses an experiment with 177 experienced Big 4 auditors. The experiment used a 2 (management vs inspector perspective) × 3 (absent vs reward vs penalty incentives)

APA, Harvard, Vancouver, ISO, and other styles

29

Kurniasih, Yani, and Darwanto . "PENGARUH ORIENTASI ETIKA, PENGALAMAN DAN KOMPETENSI AUDITOR INTERNAL TERHADAP SKEPTISISME PROFESIONAL SERTA DAMPAKNYA TERHADAP KUALITAS HASIL AUDIT (Survey Pada Inspektorat Jenderal Kementerian Agama RI)." Eqien: Jurnal Ekonomi dan Bisnis 5, no. 2 (2018): 73–89. http://dx.doi.org/10.34308/eqien.v5i2.62.

Full text

Abstract:

The aims of this research to prove and explain the positive influence of ethical orientation, experience and competence on the quality of the audit results either directly or through professional skepticism. Methods of analysis using path analysis with significance level of 0.05 (5%). The population in this research is the auditor who acts as team members in audits at the Inspectorate General of the Ministry of Religious Affairs. The sample used were 103 respondents using cluster random sampling method to the audit teams. The test results on the analysis of the level of substructure 1 revealed

APA, Harvard, Vancouver, ISO, and other styles

30

Jafar, Rahim, Farhad R. Ali Al-Kake, Hevi M. Qader, Dler M. Ahmed, and Aram J. Mohammad. "The Effect of Psychological Biases on External Auditor’s Professional Skepticism." Koya University Journal of Humanities and Social Sciences 6, no. 1 (2024): 284–92. http://dx.doi.org/10.14500/kujhss.v6n1y2023.pp284-292.

Full text

Abstract:

Despite their professional recognition, auditors’ failure to exercise an appropriate level of skepticism continues to be a global issue. This study aimed to prove potential psychological barriers and traps that lead to biases and skeptical behaviors. We examined the potential existence of three psychological biases in auditors’ professional skepticism in particular overconfidence, anchoring, and availability. The application of professional skepticism is also necessary for effective auditor decision-making." Indeed, the foundation of sound auditor decision-making is the right application of pr

APA, Harvard, Vancouver, ISO, and other styles

31

Nugrahanti, Trinandari Prasetyo, Muljanjo Siladjaja, Fardiman Fardiman, Henny Rita, and Hasan Ashari. "Detection of Fraud Through Professional Scepticism." International Journal of Indonesian Business Review 2, no. 1 (2023): 44–60. http://dx.doi.org/10.54099/ijibr.v2i1.504.

Full text

Abstract:

Purpose – This study aims to determine the factors influencing the auditor's ability to detect fraud through professional scepticism. Methodology/approach – This research method is quantitative and descriptive. The primary data collection technique uses a questionnaire distributed to the supervisory auditors of central government agencies working at the Central BPKP in the DKI Jakarta Region, Indonesia. Sampling using the purposive sampling method obtained several 40 respondents. Data analysis tools use multiple linear regression analysis and path analysis. Findings – The results showed that t

APA, Harvard, Vancouver, ISO, and other styles

32

Eutsler, Jared, Anne E. Norris, and Gregory M. Trompeter. "A Live Simulation-Based Investigation: Interactions with Clients and Their Effect on Audit Judgment and Professional Skepticism." AUDITING: A Journal of Practice & Theory 37, no. 3 (2017): 145–62. http://dx.doi.org/10.2308/ajpt-51880.

Full text

Abstract:

SUMMARY Threats to professional skepticism are embedded in the social relationships and interactions between auditors and management. These can affect auditor skepticism and the extent of audit procedures performed. In this study, we conduct an experiment using live simulation to create a realistic audit setting to investigate the effect of these interactions on professional skepticism. Each participant (n = 49) completed a measure of trait skepticism and conducted an audit interview with a professional actor trained to play the role of a client controller. Findings indicate that, in general,

APA, Harvard, Vancouver, ISO, and other styles

33

Utaminingsih, Nanik Sri, Indira Januarti, and Monica Rahardian Ary Helmina. "THE ROLE OF QUALITY CONTROL ON THE FORMATION OF AUDITOR’S PROFESSIONAL SKEPTICISM." Jurnal Dinamika Akuntansi 14, no. 1 (2022): 66–75. http://dx.doi.org/10.15294/jda.v14i1.35706.

Full text

Abstract:

AbstractPurpose: This study aimed to determine the ability of quality control to moderate the relationship between time pressure, locus of control, and professional skepticism of auditors. Method: The population included auditors in the city of Semarang, Indonesia. Data were collected using questionnaires distributed to 100 respondents with only 78 returned while the hypotheses were tested through the use of multiple regression methods.Findings: The results showed two hypotheses, the first and third, were not accepted. This, therefore, means time pressure does not affect professional skepticis

APA, Harvard, Vancouver, ISO, and other styles

34

PRASETYA, FANDI. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS KINERJA AUDITOR INSPEKTORAT KABUPATEN." Jurnal Ilmiah Akuntansi dan Keuangan 8, no. 2 (2019): 57–67. http://dx.doi.org/10.32639/jiak.v8i2.294.

Full text

Abstract:

This study aims to determine whether competence, independence, and professional skepticism have a partial effect on the quality of the performance of the district inspector's auditors. The research sample used amounted to 150 determined using the purposive sampling method. The data analysis technique used is by using multiple regression analysis. The results showed that competence, independence, and professional skepticism had a partial effect on the quality of the performance of the district inspector's auditors. So that the higher the competence, independence, and professional skepticism of

APA, Harvard, Vancouver, ISO, and other styles

35

Kusumawati, Andi, and Syamsuddin Syamsuddin. "The effect of auditor quality to professional skepticsm and its relationship to audit quality." International Journal of Law and Management 60, no. 4 (2018): 998–1008. http://dx.doi.org/10.1108/ijlma-03-2017-0062.

Full text

Abstract:

Purpose The purpose of this paper is to investigate the relationships between auditor quality to professional skepticism and between auditor quality and professional skepticism to audit quality. Design/methodology/approach The analysis method to test the causal effect of auditor quality to profesional skepticism and audit quality. The respondent in this research is the auditor in the Audit Board of the Republic of Indonesia in South Sulawesi province using questionnaire. The analysis tool used in this research is partial least square. Findings The auditor quality has direct effect on the profe

APA, Harvard, Vancouver, ISO, and other styles

36

Aschauer, Ewald, Matthias Fink, Andrea Moro, Katharina van Bakel-Auer, and Bent Warming-Rasmussen. "Trust and Professional Skepticism in the Relationship between Auditors and Clients: Overcoming the Dichotomy Myth." Behavioral Research in Accounting 29, no. 1 (2016): 19–42. http://dx.doi.org/10.2308/bria-51654.

Full text

Abstract:

ABSTRACT This study empirically investigates the relationship between auditors' identification-based trust in client firms' managers (CEOs/CFOs) and their perceptions of auditors' professional skepticism. We employ a multimethod approach broken down into two studies. First, in Study 1, we approached auditors and clients using narrative interviews in order to identify the working definitions of interpersonal trust and professional skepticism and also to develop an empirical and testable hypothesis against the backdrop of the current literature. Second, in Study 2, an ordinary least squares regr

APA, Harvard, Vancouver, ISO, and other styles

37

Saraswati, Putu Bernika, and Made Yenni Latrini. "Big Five Personality Traits dan Skeptisisme Profesional Auditor." E-Jurnal Akuntansi 33, no. 6 (2023): 1628. http://dx.doi.org/10.24843/eja.2023.v33.i06.p016.

Full text

Abstract:

Professional skepticism is an attitude that consistently questions and critically evaluates audit evidence. A high attitude of professional skepticism will produce a quality audit report in which the personality factor is one of the factors. Personality indicators that are declared valid are the big five personality. The aim of this study is to empirically prove the effect of the big five personality traits on the professional skepticism of auditors in the Public Accounting Firm of the Province of Bali. The research was conducted at the Bali Province Public Accountant Office by distributing qu

APA, Harvard, Vancouver, ISO, and other styles

38

Seyed, Hossein Sajadi, Hossein Safarzadeh Bandari Mohammad, and Azizzadeh Herouzi Hadise. "The Prediction of Professional Skepticism Components Based on the Big Five Personality Traits of Auditing Partners." International Journal of Management, Accounting and Economics 9, no. 10 (2022): 632–52. https://doi.org/10.5281/zenodo.7326439.

Full text

Abstract:

Professional skepticism is an integral part of successful auditing. The trait of professional skepticism has been identified in psychological research as an enduring personality trait. This study aimed to investigate the prediction of professional skepticism components based on the Big Five personality traits of auditing partners of the Iranian Association of Certified Public Accountants (IACPA). To that end, the participants consisted of 231 male auditing partners. Our research results suggest that personality traits, including extroversion, agreeableness, conscientiousness, and openness to e

APA, Harvard, Vancouver, ISO, and other styles

39

Cormier, Jane F., and Mark H. Thelen. "Professional skepticism of multiple personality disorder." Professional Psychology: Research and Practice 29, no. 2 (1998): 163–67. http://dx.doi.org/10.1037/0735-7028.29.2.163.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

Sayed Hussin, Sayed Alwee Hussnie, and Takiah Mohd Iskandar. "Re-Validation of Professional Skepticism Traits." Procedia Economics and Finance 28 (2015): 68–75. http://dx.doi.org/10.1016/s2212-5671(15)01083-7.

Full text

APA, Harvard, Vancouver, ISO, and other styles

41

amani, korosh, hashem Nikoumaram, and bahman banimahd. "Individual moods and Auditor’s Professional Skepticism." Iranian journal of Value and Behavioral Accounting 5, no. 9 (2020): 35–53. http://dx.doi.org/10.29252/aapc.5.9.35.

Full text

APA, Harvard, Vancouver, ISO, and other styles

42

yousefzadeh, nasrin, zahra Masoumi Bilondi, and Azam pouryousof. "Cognitive Dissonance and Auditor Professional Skepticism." journal of Value & Behavioral Accounting 9, no. 18 (2025): 1–46. https://doi.org/10.61186/aapc.9.18.1.

Full text

APA, Harvard, Vancouver, ISO, and other styles

43

Agung Kresnandra, Anak Agung Ngurah, and I. Wayan Gde Wahyu Purna Anggara. "Moderasi Manacika Parisudha terhadap Pengaruh Skeptisme Profesional pada Deteksi Kecurangan." E-Jurnal Akuntansi 31, no. 6 (2021): 1561. http://dx.doi.org/10.24843/eja.2021.v31.i06.p17.

Full text

Abstract:

This study aims to determine the effect of the moderating variable Manacika Parisudha on the effect of professional auditor skepticism on fraud detection. To achieve the research objectives, primary data was collected through the distribution of questionnaires that had passed the instrument test with 60 respondents holding internal supervisory positions such as internal auditors, accountants and taxation. This research uses quota sampling method. The hypothesis was tested using Moderated Regression Analysis (MRA). The results found that Auditor Professional Skepticism had a positive and signif

APA, Harvard, Vancouver, ISO, and other styles

44

Aprih Santoso, Ardiani Ika Sulistyawati,. "Auditor’s Professional Skepticism: An Empirical Study At Public Accounting Firm in Central Java Province." Jurnal Akuntansi 25, no. 1 (2021): 85. http://dx.doi.org/10.24912/ja.v25i1.726.

Full text

Abstract:

This study examines and analyzes the effect of experience, expertise, audit situation, ethics, and legal certainty on auditors' professional skepticism. The sample of this research is auditors who work at a public accounting firm in Central Java Province. Samples were taken using the non-probability sampling method, using the purposive sampling technique with 104 auditors as respondents. The analysis method used is PLS analysis. The research results show that experience and ethics affect the professional skepticism of auditors, while expertise, audit situation, and legal certainty do not affec

APA, Harvard, Vancouver, ISO, and other styles

45

Hardies, Kris, and Sanne Janssen. "FAR Research Project: Professional skepticism: a trending concept in need of understanding." Maandblad Voor Accountancy en Bedrijfseconomie 91, no. 9/10 (2017): 274–81. http://dx.doi.org/10.5117/mab.91.24053.

Full text

Abstract:

Regulators and standard setters emphasize professional skepticism as a key input to audit quality (e.g., AFM, 2014; PCAOB, 2015; IFIAR, 2015; IAASB, 2015). Indeed, a global recurring theme in audit inspection findings is instances in which auditors did not appropriately apply professional skepticism in their judgments and actions (IAASB, 2015). For example, IFIAR concluded from its 2014 Survey of Inspection Findings that: A factor underlying many audit deficiencies is insufficient exercise of professional skepticism during performance of the audit (IFIAR, 2015, p. 3). Hence, IFIAR has sugge

APA, Harvard, Vancouver, ISO, and other styles

46

Sijabat, Jadongan, Mei Hotma M. Munte, and Billy Anugerah. "AUDITORS' PROFESSIONAL SKEPTISM AND ABILITY TO DETECT FRAUD IN PUBLIC ACCOUNTING FIRM IN MEDAN CITY." SULTANIST: Jurnal Manajemen dan Keuangan 12, no. 1 (2024): 87–94. http://dx.doi.org/10.37403/sultanist.v12i1.581.

Full text

Abstract:

This research is an empirical study regarding professional skepticism and the ability to detect fraud. This research aims to examine the influence of professional skepticism on the ability to detect fraud.This research was conducted using a survey method at the Public Accounting Firm in the city of Medan. The unit of analysis is the auditors. Simple linear regression analysis with the help of SPSS Statistics 20 was used to analyze the data.The findings of this research indicate that professional skepticism has a significant positive effect on the ability to detect fraud. This finding explains

APA, Harvard, Vancouver, ISO, and other styles

47

Hardies, Kris, and Sanne Janssen. "FAR Research Project: Professional skepticism: a trending concept in need of understanding." Maandblad Voor Accountancy en Bedrijfseconomie 91, no. (9/10) (2017): 274–81. https://doi.org/10.5117/mab.91.24053.

Full text

Abstract:

Regulators and standard setters emphasize professional skepticism as a key input to audit quality (e.g., AFM, 2014; PCAOB, 2015; IFIAR, 2015; IAASB, 2015). Indeed, a global recurring theme in audit inspection findings is instances in which auditors did not appropriately apply professional skepticism in their judgments and actions (IAASB, 2015). For example, IFIAR concluded from its 2014 Survey of Inspection Findings that: "A factor underlying many audit deficiencies is insufficient exercise of professional skepticism during performance of the audit" (IFIAR, 2015, p. 3). Hence, "IFIAR has sugge

APA, Harvard, Vancouver, ISO, and other styles

48

Prasetya, Arnando, Afrizal, and Wirmie Eka Putra. "SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING HUBUNGAN KOMPETENSI AUDITOR, TEKANAN WAKTU DAN KEAHLIAN FORENSIK TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN." Jurnal Akuntansi Trisakti 10, no. 2 (2023): 249–72. http://dx.doi.org/10.25105/jat.v10i2.16913.

Full text

Abstract:

This study aims to examine the effect of auditor’s competence, time pressure, and forensic expertise on the auditor's ability to detect fraud with professional skepticism as an intervening variable. This research was conducted at the Financial and Development Supervisory Agency (BPKP) Jambi Provincial Representative. The sampling technique in this study uses a saturated sampling technique. The data in this study is quantitative primary data, which was collected through the distribution of questionnaires to auditors at the Financial and Development Supervisory Agency (BPKP) Jambi Provincial Rep

APA, Harvard, Vancouver, ISO, and other styles

49

HOLOVACH, Volodymyr, and Tetiana HOLOVACH. "The concept of the auditor's professional skepticism and its genesis." Economics. Finances. Law 2, no. - (2022): 5–11. http://dx.doi.org/10.37634/efp.2022.2.1.

Full text

Abstract:

The paper considers such a fundamental principle of audit as the auditor's professional skepticism. Guided by an integrated approach, the conceptual foundations of professional skepticism, patterns of its origin, its formation and development are determined depending on the understanding of the public function of audit and the auditor's duty to detect the fraud at the appropriate historical stage. It is noted that the concept of skepticism has a deep history and is considered in philosophy, psychology, law and other sciences. It is concluded that in the aspect of audit the methodological skept

APA, Harvard, Vancouver, ISO, and other styles

50

Hannon, Michael. "SKEPTICISM ABOUT META-SKEPTICISM: MEDITATIONS ON EXPERIMENTAL PHILOSOPHY." Episteme 14, no. 2 (2016): 213–31. http://dx.doi.org/10.1017/epi.2016.6.

Full text

Abstract:

ABSTRACTDrawing on new empirical data, a group of experimental philosophers have argued that one of the most popular and influential forms of skepticism is much less interesting and much less worrisome than philosophers have thought. Contrary to this claim, I argue that this brand of skepticism remains as threatening as ever. My argument also reveals an important limitation of experimental philosophy and sheds light on the way professional philosophers should go about the business of doing philosophy.

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!