The Role of Professional Skepticism, Attitudes and Emotions on Auditor's Judgments PDF Download
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Author: Christine J. Nolder
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 280
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Book Description
Author: Christine J. Nolder
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 280
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Book Description
Author: Kristina Yankova
Publisher: Springer
ISBN: 3658088710
Category : Business & Economics
Languages : en
Pages : 321
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Book Description
Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.
Author: Kathryn Kadous
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Attitudes play an important role in determining how the audit will be conducted, and thus, directly impact audit quality. In particular, regulators require that auditors maintain an attitude of professional skepticism and independence of mind throughout the financial statement audit. Despite the heavy emphasis on auditors' professional skepticism and independence of mind in professional standards, researchers studying auditor judgment and decision-making have only rarely examined auditors' attitudes explicitly. In this book chapter, we draw from both the attitude literature in social psychology and the auditor judgment and decision-making literature to develop a conceptual framework that depicts important auditor attitudes along with their antecedents and consequential behaviors. One important antecedent that helps form attitudes is cognitive processing (i.e., critical thinking). We utilize the Heuristic-Systematic Model (HSM) to explain the nature of auditors' vs. inspectors' potentially different approaches to cognitive processing that may shed light on why they have different perceptions of what constitutes appropriate and sufficient evidence. Overall, the HSM demonstrates that engaging in both heuristic (e.g., intuitive) and systematic information processing can increase efficiency in achieving the goal of an objective evaluation of the evidence (i.e., objective attitude).
Author: Ling Yang
Publisher:
ISBN:
Category : Auditors
Languages : en
Pages :
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Book Description
Emotions are an important underlying factor that may interact with pressure and other situational variables to influence auditors' judgments and decisions. This study seeks to identify emotional intelligence (EI) as a key factor in dealing with emotions and pressures in an audit context. In this paper, I focus on how EI may influence the relation between job pressures (i.e., time budget pressure and client incentive pressure) on the auditor's judgment. Specifically, I investigate the moderating effect of emotional intelligence on auditor judgments when auditors experience both internal and external pressures. The results suggest that the moderating influence of EI on auditor judgments can effectively reduce auditors' tendency to engage in dysfunctional behavior in order to improve audit quality. Furthermore, there is a positive relation between EI and professional skepticism suggesting that auditors with high EI are more skeptical and assess higher risk than auditors with low EI. Finally, moderation analysis suggests that EI is a significant mechanism which drives the joint effects of different type of pressures on auditor judgments.
Author: Kristina Yankova
Publisher:
ISBN: 9783658088729
Category :
Languages : en
Pages :
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Book Description
Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing. Contents Belief Revision and Information Order Effects Professional Skepticism Empirical Analysis Target Groups Researchers and students in the fields of accounting and auditing Practitioners in these areas The Author Dr. Kristina Yankova completed her doctoral studies under the guidance of Prof. Dr. Annette Köhler at the Chair of Accounting and Auditing at the Mercator School of Management, University of Duisburg-Essen.
Author: Ruwan K.B. Adikaram
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 130
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Book Description
I show that auditors experience cognitive dissonance when they fail to take appropriate professionally skeptical (hereafter PS) action in line with high PS judgment. I specifically show that cognitive dissonance leads auditors to revise their attitudes on low ranking audit actions upward and lower their risk assessments, consequently, lower overall professional skepticism. I also find that auditor cognitive dissonance leads to exaggerated ex-post auditor self-assessments professional skepticism. Professional skepticism is fundamental to performing an audit according to auditing standards and critical to audit quality. Extant research that investigates treatments to enhance professional skepticism predominantly treats both skeptical judgment and skeptical action as analogous outcomes of professional skepticism. If, however, there is a breakdown between PS judgment and PS action, the overall benefits of these treatments will be trivial. I show that cognitive dissonance due to the incongruence between PS judgments and PS actions leads to an unforeseeable corollary of lower overall professional skepticism. I also demonstrate a specific mechanism of how auditor incentives lead to lower professional skepticism, hence, lower audit quality. Both researchers and practitioners can benefit from this study by better understating the intricacies in the critical link between PS judgment and action. Additionally, I provide an empirical investigation of the components in Nelson's (2009) model of professional skepticism and extend the model to reflect the intricacies between PS judgment and PS action. I test my hypotheses via a three-group research design with attitude change as a proxy measure of cognitive dissonance.
Author: Susan T. Fiske
Publisher: John Wiley & Sons
ISBN: 0470137495
Category : Psychology
Languages : en
Pages : 848
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Book Description
The classic Handbook of Social Psychology has been the standard professional reference for the field of social psychology for many years. Now available in a new edition, Volume 2 of this internationally acclaimed work brings readers up to date with new chapters on social neuroscience, mind perception, morality, and social stratification. The editors have structured Volume 2 in a way that highlights the many levels of analysis used by contemporary psychologists. All academics, graduate students, and professional social psychologists will want to own a copy of this landmark work.
Author: Carmen Olsen
Publisher: Springer
ISBN: 3319498967
Category : Business & Economics
Languages : en
Pages : 62
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Book Description
This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement.
Author: David Hay
Publisher: Routledge
ISBN: 1136210350
Category : Business & Economics
Languages : en
Pages : 387
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Book Description
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Author: Bill Bonney
Publisher: Ciso Drg
ISBN: 9780997744118
Category : Business
Languages : en
Pages : 348
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Book Description
An easy to use guide written by experienced practitioners for recently-hired or promoted Chief Information Security Offices (CISOs), individuals aspiring to become a CISO, as well as business and technical professionals interested in the topic of cybersecurity, including Chief Technology Officers (CTOs), Chief Information Officers (CIOs), Boards of Directors, Chief Privacy Officers, and other executives responsible for information protection.As a desk reference guide written specifically for CISOs, we hope this book becomes a trusted resource for you, your teams, and your colleagues in the C-suite. The different perspectives can be used as standalone refreshers and the five immediate next steps for each chapter give the reader a robust set of 45 actions based on roughly 100 years of relevant experience that will help you strengthen your cybersecurity programs.
