The Outcome Effect and Professional Skepticism
نویسندگان
چکیده
منابع مشابه
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...
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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...
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Abstract Proper use of professional skepticism leads to high quality in the decision making process and in the correct reporting and commenting in reporting. The main objective of this research was to determine and design the conceptual model and the important factors affecting the exercise of professional skepticism auditors.This study used a qualitative research approach is based on grounded...
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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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One of the problems that organizations are facing is employee desertion. The desertion of poor staff can lead to increase organizational productivity and it’s benefit for organization, while the desertion of effective staff has bad consequences for the organization. These staff imposes significant direct and indirect costs to the organization when leave it. These costs include finding, training...
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ژورنال
عنوان ژورنال: Current Issues in Auditing
سال: 2018
ISSN: 1936-1270
DOI: 10.2308/ciia-52337