Elevating Professional Reasoning in Auditing. Psycho-Professional Factors Affecting Auditor’s Professional Judgement and Skepticism
نویسندگان
چکیده
منابع مشابه
Investigating the relationship between temper and professional skepticism in auditors
Background & Aim: Audit professionals’ skepticism is one of the behavioral and personality traits that is effective in reducing agency costs, audit quality, and enhancing public confidence. On this basis, it is very important to know the factors contributing to enhancement or degradation of professional skepticism. The purpose of this study was to investigate the relationship between temperamen...
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Professionals offer (and, we hope, deliver) honest and competent judgment. Perspectives has devoted many issues to the first of these, honesty, what we tend to call "professional ethics:' We have had little to say about the second, technical competence, what makes honest judgment professional. We have, it seems, simply taken it for granted. Yet, an engineer without engineering judgment, a lawye...
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Thinking styles have an influence on information processing, judgment, and decision-making. Therefore, the purpose of this study is to evaluate the effect of thinking styles on the professional skepticism.Thinking styles include the legislator, the executive, the judge, the general, the partial, the introspective, the extroverted, the conservative and the free thinking.The statistical populat...
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A judgement is an assertion made with evidence or good reason in a context of uncertainty. In psychiatry the uncertainty is inherent in the professional context, and the evidence derives from the academic literature and scientific studies as they are applied to a specific patient. The nature of the uncertainty and the factors which should inform professional judgement are explored. Professional...
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ژورنال
عنوان ژورنال: Journal of Accounting and Auditing: Research & Practice
سال: 2020
ISSN: 2165-9532,2165-9532
DOI: 10.5171/2020.804680