A Model and Literature Review of Professional Skepticism in Auditing | AUDITING: A Journal of
Practice & Theory | American Accounting Association Skip to Main Content American Accounting …

The goal of this study is to advance understanding of factors that may enhance or hinder
knowledge sharing in public accounting firms and, in the end, provide practical …

This paper investigates the effect of different mood states—specifically positive, neutral, and
negative mood—on inventory valuation decisions. Psychological research suggests that …

This study aims to examine to what extent internal audit effectiveness could be influenced by
selected factors namely internal audit scope, internal auditor's experience and senior …

The complexity of human behavior challenges our explanatory powers. Yet, in this day and
age we desperately try to manage and control the behavior of our corporate citizens through …

Purpose This study aims to examine the influence of attitude, subjective norm and ethical
judgement on unethical financial reporting intention among Malaysian accounting …

Professional skepticism is an important concept in audit practice as evidenced by its
prominence throughout auditing standards. Several empirical studies that explore whether …

Ethics has been identified as an important factor that potentially affects auditors' professional
skepticism. For example, prior research finds that auditors who are more concerned with …

Penelitian ini bertujuan untuk menganalisis pengaruh Skeptisme Profesional, Independensi,
dan kompetensi terhadap kemampuan mendeteksi Fraud. Penelitian dilakukan terhadap …

Purpose This study aims to examine the association between Iranian auditors' narcissism
and the auditors' professional skepticism. Design/methodology/approach The authors' …