Auditors’ perceptions of alternative performance measures – alternative truths and professional skepticism

Alternative performance measures (APMs) may increase uncertainty and perceived risks concerning the audit, rouse auditor’s professional skepticism (PS), for example in case APMs official reporting diverge (e.g. one shows a profit other loss). In this paper, using survey of Finnish certified public auditors (N = 220), we study how perceive relationships between audit work, PS, APMs. When examining use both personal ‘trait skepticism’ case-specific ‘state skepticism’. Our results show that state related to can explain skeptical behavior it is separate component from trait skepticism. Both considerations usefulness are helpful assessing evidence accounting figures. Further, find hold various views ‘search knowledge’ ‘questioning mind’ key dimensions PS coping with