國立虎尾科技大學 |

Language: English

Back

When Auditors' Skeptical Judgments D...

ProQuest Information and Learning Co.

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

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	When Auditors' Skeptical Judgments Do Not Lead to Skeptical Actions./
Author:	Hawkins, Erin Michelle.
Description:	1 online resource (52 pages)
Notes:	Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.
Contained By:	Dissertation Abstracts International79-02A(E).
Subject:	Accounting. -
Online resource:	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.
LDR:02322ntm a2200337Ki 4500 001 909998
005 20180511093033.5
006 m o u
007 cr mn||||a|a||
008 190606s2017 xx obm 000 0 eng d
020 $a 9780355344219
035 $a (MiAaPQ)AAI10605867
035 $a (MiAaPQ)sc:15222
035 $a AAI10605867
040 $a MiAaPQ $b eng $c MiAaPQ
099 $a TUL $f hyy $c available through World Wide Web
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)

based on 0 review(s)

Multimedia

Reviews

Add a review and share your thoughts with other readers

Export

pickup library