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The influence of peer attitude and inherent scepticism on auditors’ sceptical judgments

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  • Sammy X. Ying
  • Chris Patel
  • Peipei Pan

Abstract

Our study examines whether auditors’ sceptical judgments are influenced by peer attitude in the context of a peer providing informal advice to auditors in China. We hypothesise that when peer attitude reflects a high (low) emphasis on professional scepticism, auditors will be more (less) sceptical in their judgments. Our results from a between-subjects experiment support this hypothesis. We further examine whether the effect of peer attitude on sceptical judgments differs between auditors with higher or lower levels of inherent scepticism. Our results show that the effect of peer attitude is stronger among auditors with higher levels of inherent scepticism. The results provide evidence on the potential boundaries of informal peer advice as a mechanism to elevate auditors’ professional scepticism. Our findings demonstrate the importance of understanding how peer attitude and inherent scepticism jointly influence their auditors’ sceptical judgments.

Suggested Citation

  • Sammy X. Ying & Chris Patel & Peipei Pan, 2020. "The influence of peer attitude and inherent scepticism on auditors’ sceptical judgments," Accounting and Business Research, Taylor & Francis Journals, vol. 50(2), pages 179-202, February.
    • Handle: RePEc:taf:acctbr:v:50:y:2020:i:2:p:179-202
    DOI: 10.1080/00014788.2019.1686695
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    Cited by:

    1. Nazia Adeel & Chris Patel & Nonna Martinov-Bennie & Sammy Xiaoyan Ying, 2022. "Islamic Religiosity and Auditors’ Judgements: Evidence from Pakistan," Journal of Business Ethics, Springer, vol. 179(2), pages 551-572, August.
    2. Sammy Xiaoyan Ying & Chris Patel & Aeson Luiz Dela Cruz, 2023. "The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3193-3215, September.

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