A Study of Professional Skepticism by Carmen Olsen PDF

By Carmen Olsen

ISBN-10: 3319498959

ISBN-13: 9783319498959

ISBN-10: 3319498967

ISBN-13: 9783319498966

This booklet describes how auditors workout diversified degrees skepticism and the way they're uncovered to types of affective details on consumers’ habit. according to the author’s empirical learn of fifty six auditors, it indicates that auditors’ skepticism and affective reactions in the direction of a shopper engage to steer their appraisal of valuation difficulties. It additionally means that the results of auditors’ affective reactions on their skeptical judgments depend upon the extent of threat within the audit engagement.

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01) different than auditors’ skeptical judgments under the negative affect condition. As depicted in Fig. 4 with an ANOVA plot the influence of affect on auditors’ judgments depends on the level of client risk in the audit engagement. The ANOVA plot shows an ordinal interaction (see Buckless and Ravenscroft 1990) between the two variables. As seen in Fig. 4, under low risk, auditors become more skeptical when positive affective information is present than when negative information is present. Under high risk, Fig.

For instance, auditors are found to be more skeptical when the risk in an audit engagement is high (Quadackers et al. 2014). By contrast, regulatory inspections of the PCAOB (2013) report that in engagements with a high risk of material misstatements, auditors do not respond to risk and do not express enough professional skepticism. In addition, little is known about how auditors’ responses to different risk levels will influence their skeptical judgments. Consequently, the effect of situational professional skepticism on auditors’ skeptical judgments is unclear.

Behav Brain Sci 23(5):645–726 Tversky A, Kahneman D (1981) The framing of decisions and the psychology of choice. Science 211(4481):453–458 Chapter 3 The Experimental Instrument Abstract In this chapter provides a description of the experimental instrument (or questionnaire) used in the study in Chap. 2 with auditors as respondents. This chapter describes briefly the different parts in the experimental instrument as they appear in the questionnaire provided to the auditors to enable the reader to reconstruct the questionnaire if he or she wish to do so.

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A Study of Professional Skepticism by Carmen Olsen


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