A Study of Professional Skepticism by Carmen Olsen

By Carmen Olsen

This e-book describes how auditors workout diverse degrees skepticism and the way they're uncovered to sorts of affective info on consumers’ habit. in line with the author’s empirical examine of fifty six auditors, it indicates that auditors’ skepticism and affective reactions in the direction of a consumer engage to steer their appraisal of valuation difficulties. It additionally means that the results of auditors’ affective reactions on their skeptical judgments rely on the extent of possibility within the audit engagement.

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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. Our results suggest that affect influence auditors’ skeptical judgments regardless of whether they use intuitive or deliberate decision-making. The type of influence, however, is different. To better understand why this happens, we compare the results of the two groups.

56). 4 panel B shows the ANOVA analysis of variance for the main and the two-way interaction effects. In order to investigate how interpersonal affect (affect) and situational professional skepticism (risk) influence auditors’ judgments, the ANOVA results are based on auditors’ judgments on the likelihood that the client has a valuation problem (1 = Very unlikely to 7 = Very likely). 02). 97). 3 Correlation matrix between the manipulation checks and the dependent variables and testing client risk as a proxy of situational professional skepticism Panel A: correlation matrix between the manipulation checks and the dependent variables Skepticism Skeptical Risk Affect Like Frustrated Happy judg.

The other audit firms administrated the questionnaires themselves either in their training sessions or online by passing on the link to their auditors. In accordance with the ethical research requirements in Norway, we informed all the auditors that their participation in the study was on a volunteer basis. 06) Â 100%)/2). 1, we do not have the number of how many participants were approached initially to take the study online for firm 1 non Big 4. We collected data from 190 participants in six experimental conditions and selected a participant sample of 59 as follows.

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