A Study of Professional Skepticism by Carmen Olsen

By Carmen Olsen

This ebook describes how auditors workout diverse degrees skepticism and the way they're uncovered to kinds of affective info on consumers’ habit. according to the author’s empirical examine of fifty six auditors, it indicates that auditors’ skepticism and affective reactions in the direction of a shopper have interaction to steer their appraisal of valuation difficulties. It additionally means that the consequences of auditors’ affective reactions on their skeptical judgments rely on the extent of threat within the audit engagement.

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The interaction between professional skepticism and affect has not been investigated in prior literature (Hurtt et al. 2013). Although Bhattacharjee et al. (2002, 2012) find that negative affective information on the client influences auditors’ risk assessments, neither Bhattacharjee et al. (2012) nor other studies have investigated the relation between positive affect and professional skepticism. Consequently, we want to test in our hypothesis whether the interaction occurs, but we will not predict the direction of how the interaction happens because it is unknown.

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