Journal ArticleDOI
Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research
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TLDR
In this article, the importance of exercising the appropriate level of professional skepticism when conducting an audiobook audiobook was emphasized, and both researchers (e.g., Nelson 2009) and regulators (e., the PCAOB) have emphasized the need to exercise the appropriate levels of professional scepticism when conducting audiobook audiovisual research.Abstract:
SUMMARY: Both researchers (e.g., Nelson 2009) and regulators (e.g., the PCAOB) have emphasized the importance of exercising the appropriate level of professional skepticism when conducting an audi...read more
Citations
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Journal ArticleDOI
Auditor Mindsets and Audits of Complex Estimates
TL;DR: In this paper, the authors propose that auditors need to be able to think more broadly and incorporate information from a variety of sources in order to improve audit quality for these important accounts.
Journal ArticleDOI
Auditor Mindsets and Audits of Complex Estimates
TL;DR: In this article, the authors propose that auditors need to be able to think more broadly and incorporate information from a variety of sources in order to improve audit quality for these important accounts.
Journal ArticleDOI
PCAOB Inspections: Public Accounting Firms on “Trial”
TL;DR: In this article, the authors use a structural metaphor of the PCAOB inspection as a judicial "trial", where inspectors have the power to repeatedly "subpoena, interrogate, and return a "verdict" on the firm (auditor); those judged as "guilty" require supervised "probation".
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Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFOs, and External Auditors
TL;DR: In this paper, the authors examine how audit partners, CFOs, and audit committee members view ERM as it relates to the roles of governance parties, financial reporting quality, internal controls, and external auditing.
Journal ArticleDOI
Grounding the professional skepticism construct in mindset and attitude theory: A way forward
TL;DR: In this paper, a dual conceptualization of professional skepticism as both a mindset and an attitude is proposed, and the authors rely on mindset and attitude theory to develop measures of each component.
References
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Book
Culture′s Consequences: International Differences in Work-Related Values
TL;DR: In his book Culture's Consequences, Geert Hofstede proposed four dimensions on which the differences among national cultures can be understood: Individualism, Power Distance, Uncertainty Avoidance and Masculinity as mentioned in this paper.
Book
Culture′s Consequences: Comparing Values, Behaviors, Institutions and Organizations Across Nations
TL;DR: In this paper, values and culture data collection, treatment and validation power distance Uncertainty Avoidance Individualism and Collectivism Masculinity and Femininity Long versus Short-Term Orientation Cultures in Organizations Intercultural Encounters Using Culture Dimension Scores in Theory and Research
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Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model
TL;DR: In this article, an issue-contingent model containing a new set of variables called moral intensity was proposed, and the authors argue that moral intensity influences every component of moral decision making and behavior.
Journal ArticleDOI
A new scale for the measurement of interpersonal trust.
TL;DR: This definition clearly departs significandy from Enkson's (1953) broad use of the concept of basic trust, and an expectancy that others can be believed must be an important variable m human learmng in general.