Professional Skepticism in Practice: An Analysis of Auditors’ Stories

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Title

Professional Skepticism in Practice: An Analysis of Auditors’ Stories

Content partner

University of Canterbury Library

Collection

UC Research Repository

Description

Professional skepticism is a complex and ambiguous construct. Prior research has primarily focused on examining antecedents that affect professional skepticism. Yet, little is known about auditors’ perceptions and experiences of exercising professional skepticism in everyday audit practice. Through analyzing 78 stories collected from interviewing 35 auditors, our research finds that exercising professional skepticism constitutes a sensemaking process that involves noticing discrepant cues, cr...

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Format

Research paper

Research format

Journal article

Date created

2023

Creator

Xu , Gina / Yang , Cherrie / Fukofuka, Peni Tupou

URL

https://hdl.handle.net/10092/107298

Related subjects

professional skepticism / auditors' actions / narrative inquiry / sensemaking / Commerce, management, tourism and services / Accounting, auditing and accountability / Auditing and accountability

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You can learn more about the rights status of this item at: http://hdl.handle.net/10092/17651

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