Download PDF by Carmen Olsen: A Study of Professional Skepticism

By Carmen Olsen

ISBN-10: 3319498959

ISBN-13: 9783319498959

ISBN-10: 3319498967

ISBN-13: 9783319498966

This e-book describes how auditors workout various degrees skepticism and the way they're uncovered to forms of affective details on consumers’ habit. in accordance with the author’s empirical learn of fifty six auditors, it indicates that auditors’ skepticism and affective reactions in the direction of a shopper 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 threat within the audit engagement.

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Example text

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. The results from four experimental conditions are discussed in this paper (128 participants), while the two other experimental conditions (with only the skepticism manipulation and no interpersonal affect manipulation) will not be discussed in this paper or in another paper.

The information about the inventory business process gives contradictory cues in such a way that the judgment in the audit task is not intrinsically clear to participants with regard to whether there is a valuation problem. The intention is to give some room for the manipulations of interpersonal affect and for situational professional skepticism to function and create variations. Although some would argue that the inventory valuation problem is very likely, auditors know that the client would prefer not to write down the inventory because a write down will influence company profitability.

The design in the experimental instrument manipulates the risk of material misstatement at two levels (low and high) and to manipulate affect at two levels (positive and negative). The manipulations are randomly assigned to the auditors. The experimental instrument consists of the experimental audit case that describes an ABC company, a hypothetical audit client that sells designer maternity clothing to small specialty clothing shops. The questionnaire asks the participating auditors to audit the ABC company inventory account according to the international accounting standards (IAS).

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A Study of Professional Skepticism by Carmen Olsen

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