By Carmen Olsen
This e-book describes how auditors workout diverse degrees skepticism and the way they're uncovered to kinds of affective details on consumers’ habit. in response to the author’s empirical examine of fifty six auditors, it exhibits 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 chance within the audit engagement.
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Extra resources for A Study of Professional Skepticism
While reading the descriptions, keep in mind the rest of this chapter that the participants were professional auditors asked to act as auditors in an audit ﬁrm and that the experimental instrument manipulated two factors in the audit engagement information. © The Author(s) 2017 C. 1007/978-3-319-49896-6_3 47 48 3 The Experimental Instrument The design in the experimental instrument manipulates the risk of material misstatement at two levels (low and high) and to manipulate affect at two levels (positive and negative).
Based on the Bhattacharjee et al. (2012) ﬁndings on negative affect and the fact that affective reactions are hard-wired in human decision-making (Damasio 1994), we expect negative affect to influence auditors if they act as intuitive decision makers. We do not know whether and how positive affective information about the client will influence auditors’ skeptical judgments. We also do not know whether auditors use deliberate decision-making or intuitive decision-making. It is possible that auditors use deliberate thinking and avoid making decisions based on affect because of the requirement of being professionally skeptical.
8 Discussion 43 participation in the auditing profession. This study’s results may influence this debate (although the debate is more focused on the partner level) by showing that increasing the number of female auditors might lead to the enhancement of skepticism and thereby an improvement in audit quality. 4 Future Research and Limitations As with every empirical study, our study has its caveats. Although we acknowledge that our sample on the intuitive and deliberate hypothesis may seem small, we have strong ﬁndings: any additional participants collected have to pass our manipulations checks on affect and on skepticism, and this will only strengthen our ﬁndings.