Read e-book online A Study of Professional Skepticism PDF

By Carmen Olsen

ISBN-10: 3319498959

ISBN-13: 9783319498959

ISBN-10: 3319498967

ISBN-13: 9783319498966

This publication describes how auditors workout assorted degrees skepticism and the way they're uncovered to kinds of affective info on consumers’ habit. in line with the author’s empirical examine of fifty six auditors, it exhibits that auditors’ skepticism and affective reactions in the direction of a consumer engage to persuade their appraisal of valuation difficulties. It additionally means that the results of auditors’ affective reactions on their skeptical judgments rely on the extent of probability within the audit engagement.

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2013). According to Elliott et al. (2013), such a depiction reflects the fact that we do not have an a priori theory or empirical findings to do directional predictions of the influence of positive affect on skeptical judgments in the presence of high risk or low client risk. From that follows Hypothesis 3 below, which tests the interaction between risk and affect. HYPOTHESIS 3. Interpersonal affect and situational professional skepticism will interact such that auditors faced with differing levels of risk will judge the likelihood of the inventory obsolescence problem differently when faced with negative affective information about the client than when faced with positive affective information about the client.

Auditors’ skeptical judgments regarding the likelihood of an inventory obsolescence problem will vary between auditors using intuitive and deliberate decision making strategies. 1 Method Experimental Design The experimental design used in this study is a two by two design resulting in four experimental conditions. We manipulate situational professional skepticism on two levels: high risk and low risk. Then, we manipulate interpersonal affect on two levels: positive affect and negative affect. Demographic variables (gender, firm, rank, audit experience, inventory experience, and online) were included as covariates, and in the data analysis we find only gender to be significant to auditors’ skeptical judgments.

It is possible that auditors use deliberate thinking and avoid making decisions based on affect because of the requirement of being professionally skeptical. It is also possible that auditors use intuitive thinking and include affective information in their judgments because the affective reaction to the client is hard-wired in the auditor. Thus, it is unclear whether auditors will incorporate affective reactions in their skeptical judgments. Therefore, hypothesis 2 tests the overall main effect of affect on auditors’ skeptical judgments.

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A Study of Professional Skepticism by Carmen Olsen


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