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.
Full textMardijuwono, 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 textPopoola, 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 textGissel, 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 textHOLOVACH, 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 textGhani, 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 textH, 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 textH, 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 textKaawaase, 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 textAgustina, 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 textBrazel, 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 textPeytcheva, 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 textHOLOVACH, 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 textBrazel, 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 textDELL, 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 textHilgard, 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 textBliss, 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 textTangke, 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 textTangke, 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 textLarimbi, 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 textHurtt, 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 textNazari, 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 textAli 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 textLANNAI, 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 textMOSKAL, 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 textTangke, 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 textAsbi 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 textHo, 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 textKurniasih, 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 textJafar, 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 textNugrahanti, 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 textEutsler, 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 textUtaminingsih, 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 textPRASETYA, 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 textKusumawati, 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 textAschauer, 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 textSaraswati, 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 textSeyed, 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 textCormier, 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 textSayed 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 textamani, 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 textyousefzadeh, 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 textAgung 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 textAprih 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 textHardies, 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 textSijabat, 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 textHardies, 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 textPrasetya, 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 textHOLOVACH, 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 textHannon, 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.
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