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When Auditors' Skeptical Judgments D...

ProQuest Information and Learning Co.

When Auditors' Skeptical Judgments Do Not Lead to Skeptical Actions.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	When Auditors' Skeptical Judgments Do Not Lead to Skeptical Actions./
作者:	Hawkins, Erin Michelle.
面頁冊數:	1 online resource (52 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.
Contained By:	Dissertation Abstracts International79-02A(E).
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780355344219

When Auditors' Skeptical Judgments Do Not Lead to Skeptical Actions.
Hawkins, Erin Michelle.

When Auditors' Skeptical Judgments Do Not Lead to Skeptical Actions. - 1 online resource (52 pages)

Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.

Thesis (Ph.D.)

Includes bibliographical references

Auditors are required to maintain professional skepticism through the course of an audit engagement. Professional skepticism is maintained through both skeptical judgment and observable skeptical behavior (skeptical action). However, auditors who exhibit professional skepticism in judgment do not always exhibit professional skepticism in action. The present study examines whether social presence alters the likelihood of auditors acting on skeptical judgments by utilizing an experimental setting where participants interact with a hypothetical client using four different communication mediums varying in social presence. Results suggest that auditor-client interactions high in perceived social presence inhibit auditors from acting on skeptical judgments compared to auditor-client interactions that are low in perceived social presence. Results extend literature on auditor-client interactions, professional skepticism, and communication medium while also informing regulator concern over inappropriately applied, or even absent, professional skepticism.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355344219Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

When Auditors' Skeptical Judgments Do Not Lead to Skeptical Actions.
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100 1 $a Hawkins, Erin Michelle. $3 1181050
245 1 0 $a When Auditors' Skeptical Judgments Do Not Lead to Skeptical Actions.
264 0 $c 2017
300 $a 1 online resource (52 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.
500 $a Adviser: Scott D. Vandervelde.
502 $a Thesis (Ph.D.) $c University of South Carolina $d 2017.
504 $a Includes bibliographical references
520 $a Auditors are required to maintain professional skepticism through the course of an audit engagement. Professional skepticism is maintained through both skeptical judgment and observable skeptical behavior (skeptical action). However, auditors who exhibit professional skepticism in judgment do not always exhibit professional skepticism in action. The present study examines whether social presence alters the likelihood of auditors acting on skeptical judgments by utilizing an experimental setting where participants interact with a hypothetical client using four different communication mediums varying in social presence. Results suggest that auditor-client interactions high in perceived social presence inhibit auditors from acting on skeptical judgments compared to auditor-client interactions that are low in perceived social presence. Results extend literature on auditor-client interactions, professional skepticism, and communication medium while also informing regulator concern over inappropriately applied, or even absent, professional skepticism.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a University of South Carolina. $b Business Administration. $3 1181049
773 0 $t Dissertation Abstracts International $g 79-02A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10605867 $z click for full text (PQDT)

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