Does Accounting Education Affect Professional Skepticism and Audit Judgment?

Does ugliness affect judgment ?

Knowledge management: The effect of knowledge transfer on professional skepticism in audit engagement planning

The objective of this study is to test how the transfer of auditing knowledge, along with other variables, work together to impact the level of professional skepticism in auditors and answer the crucial question of how auditors’ competencies and expertise jointly interact with the knowledge transfer process. The study attempts to test these components in an empirical model, decomposing them and...

Rating, Audit and Accounting

Our paper is a synthesis of the practical achievements of a research programme financed by the Ministry of Education and Research of Romania, focused on auditing by information-based means the financial statements of different business establishments. It is well-known the fact that since the financial auditor is not an employee of the audited company the financialaccounting information is submi...

Investigating the relationship between temper and professional skepticism in auditors

Background & Aim: Audit professionals’ skepticism is one of the behavioral and personality traits that is effective in reducing agency costs, audit quality, and enhancing public confidence. On this basis, it is very important to know the factors contributing to enhancement or degradation of professional skepticism. The purpose of this study was to investigate the relationship between temperamen...

Does Affect Influence Judgment When Using a Decision Support System?

Many of the current models of decision making in the Decision Support Systems (DSS) literature assume rational actors that make judgments in an emotional vacuum. The empirical investigations of the past three decades in psychology, however, have shown that every day feeling states can influence the thoughts that come to mind and thereby influence a judgment or decision that relies on those thou...