Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt
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DOI: 10.1111/1911-3846.12052
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Cited by:
- Inez G. F. Verwey & Stephen K. Asare, 2022. "The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection," Journal of Business Ethics, Springer, vol. 176(2), pages 381-395, March.
- Maciej Ciołek & Izabela Emerling, 2019. "Can We Shape Trait Professional Skepticism through University Accounting Programs? Evidence from Polish University," Sustainability, MDPI, vol. 11(1), pages 1-30, January.
- 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.
- Bryan K. Church & Narisa Tianjing Dai & Xi (Jason) Kuang & Xuejiao Liu, 2020. "The Role of Auditor Narcissism in Auditor–Client Negotiations: Evidence from China," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1756-1787, September.
- Carolyn Mactavish & Susan McCracken & Regan N. Schmidt, 2018. "External Auditors' Judgment and Decision Making: An Audit Process Task Analysis," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 387-426, September.
- Xingqiang Du & Yiqi Zhang & Shaojuan Lai & Hexin Tao, 2024. "How Do Auditors Value Hypocrisy? Evidence from China," Journal of Business Ethics, Springer, vol. 191(3), pages 501-533, May.
- Juma'h, Ahmad H. & Li, Yuan, 2023. "The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).
- Dennis D. Fehrenbacher & Anis Triki & Martin Michael Weisner, 2021. "Can multitasking influence professional scepticism?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1277-1306, March.
- Nkansa, Porschia, 2024. "Does external auditor coordination influence internal auditor effort?," Advances in accounting, Elsevier, vol. 65(C).
- Soon‐Yeow Phang, 2020. "Impacts of the timing of the discovery of a subsequent event on the auditors’ approach to subsequent events," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 4121-4146, December.
- Andiola, Lindsay M. & Brazel, Joseph F. & Downey, Denise Hanes & Schaefer, Tammie J., 2024. "Coaching Today's auditors: What causes reviewers to adopt a more developmental approach?," Accounting, Organizations and Society, Elsevier, vol. 112(C).
- Olsen, Carmen & Gold, Anna, 2018. "Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 127-141.
- Yi (Dale) Fu & Noel Harding & David C. Hay & Mohammad Jahanzeb Khan & Tom Scott & Harj Singh & Sarka Stepankova & Nigar Sultana, 2023. "Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4805-4812, December.
- Peters, Christian P. H., 2023. "The microfoundations of audit quality," Other publications TiSEM 6a2b12a5-6060-4544-883b-e, Tilburg University, School of Economics and Management.
- Downar, Benedikt & Ernstberger, Jürgen & Koch, Christopher, 2021. "Determinants and consequences of auditor dyad formation at the top level of audit teams," Accounting, Organizations and Society, Elsevier, vol. 89(C).
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