Alternative performance measures (APMs) may increase uncertainty and perceived risks concerning the audit, rouse auditor’s professional skepticism (PS), for example in case APMs official reporting diverge (e.g. one shows a profit other loss). In this paper, using survey of Finnish certified public auditors (N = 220), we study how perceive relationships between audit work, PS, APMs. When examini...

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Abstract This paper argues that we should reject G. E. Moore’s anti-skeptical argument as it is presented in “Proof of an External World.” However, the reason I offer different from traditional objections. A proper understanding “proof” requires paying attention to important distinction between two forms skepticism. call these Ontological Skepticism and Epistemic . The former skepticism about o...

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...

Abstract The social sciences often explain behavioral differences by appealing to membership in distinct cultural groups. This work uses the concepts of “cultures” and “cultural groups” like any other demographic category (e.g. “gender”, “socioeconomic status”). I call these joint conceptualizations cultures . Such have long been subject scrutiny. Here isolate respond a set arguments skepticism...

The impact of the Coronavirus Disease (COVID-19) is not just limited to fatalities around world in present times. psychosocial catastrophic and will last much longer than ever anticipated. stigma attached fear an isolated lonely death, trauma being close your loved ones, societal economic derailment, loss campus experiences by freshmen at any level across globe, above all mass hysteria staying ...

Science skepticism is widespread and on the rise. It a strong threat to public well-being global sustainability. In this paper, I argue that crowd science promising underutilized tool fight threat. Drawing recent behavioral research in marketing, identify several positive psychological consequences of initiatives—both for participants observers these initiatives—which could turn promote stronge...