An Experimental Examination Of The Effects Of Goal Framing And Time Pressure On Auditors’ Professional Skepticism
Description:
Professional skepticism is a critical component of audit practice and current auditing standards direct auditors to remain skeptical throughout the duration of each audit engagement. Despite the importance and prevalence of an emphasis on professional skepticism throughout auditing standards, evidence indicates that auditors often fail to exercise an appropriate degree of professional skepticism. Prior accounting research suggests that auditors’ professionally skeptical behavior is affected by …
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Date:
December 2011
Creator:
Robinson, Shani N.