منابع مشابه
• Thinking Styles and Professional Skepticism in Auditing (Theory of Mental Self-Government)
Thinking styles have an influence on information processing, judgment, and decision-making. Therefore, the purpose of this study is to evaluate the effect of thinking styles on the professional skepticism.Thinking styles include the legislator, the executive, the judge, the general, the partial, the introspective, the extroverted, the conservative and the free thinking.The statistical populat...
متن کاملInvestigating 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...
متن کاملAuditing Standards, Professional Judgement, and Audit Quality∗
This paper examines the economic consequences of tightening auditing standards. We recognize that both auditors’ incentives and expertise are relevant for audit effectiveness. On one hand, tighter auditing standards counter the misbehavior of rogue auditors. On the other hand, tighter standards restrict auditors’exercise of professional judgement, leads to auditors’compliance mentality, and red...
متن کاملProfessional Ethics in Accounting and Auditing
Ethics is a subject that is inclusive to all aspects of human life cover. The growing human and social relationships become more complex, creates new needs are The emergence of various professions, born efforts in response to the requirements and conditions change over time, they gradually shape the evolution and development of the valley. Time and circumstances change and they gradually form e...
متن کاملNeutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes
This study examines the impact of auditor perspectives of professional skepticism (i.e., the neutral perspective and the presumptive doubt perspective) on critical job outcomes within the audit profession. It focuses on audit field and probability of tension occurance. In this situation, supervisor support must have affect on their turnover intemsion, based on skeptical traits of auditors. By...
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ژورنال
عنوان ژورنال: Accounting, Auditing & Accountability Journal
سال: 2017
ISSN: 0951-3574
DOI: 10.1108/aaaj-04-2017-2905