I entered psychology with a strong background in natural sciences and mathematics. I also have a skeptical personality. I, therefore, gradually noticed the lack of consensual agreement between therapists facing the same clinical material. Two experts facing the same patient at a case conference often disagreed radically about the nature of the patient’s difficulties. Such experiences, repeated ...

The auditing and accounting profession recently faced many challenges following fraudulent practices among the Jordanian public sector. continuation of such activities in sector impedes national economic developments growth. This study's main objective is to have a practical effective way reducing incidences fraud Specifically, this research explores moderating role neuroticism on knowledge req...

This study examined the relationship between the “bright” and “dark” side of work personality, as well as their relationship to cognitive ability. In all 374 working adults completed three tests at work: Hogan Development Survey (HDS) (Hogan & Hogan, 2009); Saville Consulting Wave Professional Styles (Saville Consulting, 2005); Raven’s Progressive Matrices (Raven, Raven, & Court, 1998). The fou...

In this paper, we demonstrate that bad audit behavior is transmitted through the teamwork experience of individual auditors. We find that auditors who have previously worked in a team (team auditors) with those who are sanctioned by the regulators for audit failure (contagious auditors) are more likely to issue lenient audit opinions, and their audited accounting numbers are more likely to be d...

this study aims at investigating the relationship between age and gender of auditors and their judgment and decision. population of this study includes dependent auditors engaged in audit firms member of iranian association of certified public accountants (iacpa). random sampling was used and the questionnaireswere distributed among 100 auditors. the methodology of the study is descriptive-surv...

Corporate accounting failures and regulatory proceedings that led to the enactment of the Sarbanes–Oxley Act of 2002 increased the scrutiny of auditors. We investigate whether these events resulted in a change in auditor behavior with respect to going concern reporting. Generally speaking, we find that non-Big N auditors became more conservative while Big N auditors became more accurate. Specif...

In the model there are two types of financial auditors with identical technology, one of which is endowed with a prior reputation for honesty. We characterize conditions under which there exists a “two-tier equilibrium” in which “reputable” auditors refuse bribes offered by clients for fear of losing reputation, while “disreputable” auditors accept bribes because even persistent refusal does no...

This paper analyzes political agency with endogenous information collection and revelation by third-party auditors. While increasing incentives for auditors to provide information straightforwardly improves political control, a small amount of pro-incumbent bias can also be useful for maintaining high levels of control. When the equilibrium level of control is high, most investigations uncover ...

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 examini...