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Attention Deficit Hyperactivity Disorder and Professional Scepticism

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  • Negin Sharifi Khaksari
  • Reza Hesarzadeh
  • Mahmoud Lari Dashtbayaz
  • Ameneh Bazrafshan
  • Ali Saeedi

Abstract

Attention deficit hyperactivity disorder (ADHD) is a neurodevelopmental condition that can affect professional scepticism, a critical aspect of effective auditing. This study examines the impact of ADHD, assessed using the Integrated Visual and Auditory‐2 Continuous Performance Test, on the professional scepticism of external auditors. Results indicate a negative association between ADHD and professional scepticism, suggesting that higher levels of ADHD reduce sceptical tendencies. However, the study finds that job satisfaction significantly mitigates the adverse effects of ADHD on professional scepticism. Specifically, findings from the Johnson‐Neyman analysis reveal that high job satisfaction mitigates the adverse impact of ADHD on scepticism. This study highlights the need for audit firms to consider ADHD‐related challenges. It emphasises the importance of creating a supportive work environment to sustain professional scepticism, which is vital for enhancing audit quality and effectively managing cognitive diversity in the workforce.

Suggested Citation

  • Negin Sharifi Khaksari & Reza Hesarzadeh & Mahmoud Lari Dashtbayaz & Ameneh Bazrafshan & Ali Saeedi, 2025. "Attention Deficit Hyperactivity Disorder and Professional Scepticism," Australian Accounting Review, CPA Australia, vol. 35(1), pages 49-68, March.
    • Handle: RePEc:bla:ausact:v:35:y:2025:i:1:p:49-68
    DOI: 10.1111/auar.12446
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