Healthy Skepticism Library item: 19571

Warning: This library includes all items relevant to health product marketing that we are aware of regardless of quality. Often we do not agree with all or part of the contents.

Publication type: Journal Article

Hurtt K, Eining MM, Plumlee D
An Experimental Examination of Professional Skepticism
Social Science Research Network 2008 May;
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1140267

Abstract:

Professional skepticism is an important concept in audit practice as evidenced by its prominence throughout auditing standards. Several empirical studies that explore whether auditors exhibit skeptical behavior when the audit circumstances warrant do not find a clear link between professional skepticism and behaviors. We explore whether viewing professional skepticism as a trait rather than strictly as a response to audit circumstances provides a clearer link between professional skepticism and auditors’ behaviors. Using a scale developed specifically to measure an auditor’s professional skepticism level, we examine its impact on two behaviors; evidence assessment and generation of alternatives. In an experimental workpaper review task, skeptical auditors engage in moderately more behaviors under ordinary audit circumstance and react to skepticism-inducing conditions by generally increasing their behaviors more than less skeptical auditors. Overall, we conclude that auditors with higher levels of professional skepticism behave systematically differently than less skeptical auditors.