By Carmen Olsen
This publication describes how auditors workout varied degrees skepticism and the way they're uncovered to varieties of affective info on consumers’ habit. in keeping with the author’s empirical examine of fifty six auditors, it indicates that auditors’ skepticism and affective reactions in the direction of a shopper have interaction 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 hazard within the audit engagement.
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Extra resources for A Study of Professional Skepticism
Our analysis also reports that differences in gender are associated with differences in skeptical judgments where female auditors exhibit higher levels of skeptical judgments than male auditors. The second objective in this paper is to investigate how the interaction takes place based on the rationale of Two-System theory. We ﬁnd that auditors are influenced by affect heuristics even though they have said in the manipulation check questions that they will not consider their affective reactions to the client’s behavior under the manipulation checks on affect.
PCAOB Release No. 105-2013-009 Quadackers L (2009) A study of auditors’ skeptical characteristics and their relationship to skeptical judgments and decisions. Vrije Universiteit, Amsterdam Quadackers L, Groot T, Wright A (2014) Auditors’ professional skepticism: Neutrality versus presumptive doubt. Contemp Account Res 31(3):639–657 Robertson JC (2010) The effects of ingratiation and client incentive on auditor judgment. Behav Res Account 22(2):69–86 Shaub MK (1996) Trust and suspicion: the effects of situational and dispositional factors on auditors’ trust of clients.
Deliberate processing will result in a skeptical judgment more reflective of client’s riskiness than the client’s behavior. Based on the Bhattacharjee et al. (2012) ﬁndings on negative affect and the fact that affective reactions are hard-wired in human decision-making (Damasio 1994), we expect negative affect to influence auditors if they act as intuitive decision makers. We do not know whether and how positive affective information about the client will influence auditors’ skeptical judgments.
A Study of Professional Skepticism by Carmen Olsen