TY - JOUR
T1 - Linking skeptical judgment with skeptical action
T2 - Consideration of client identification and professional commitment
AU - Ortegren, Marc
AU - Downen, Tom
AU - Kim, Sarah
N1 - Funding Information:
The authors are grateful for the helpful comments from Marcus Odom, Ed O'Donnell, Joseph Donelan, Bruce Davidson, Katherine Sorenson, Leslie Blix, Brandon Vagner, and workshop participants at Southern Illinois University Carbondale, Southern Illinois University Edwardsville, Missouri State University, University of West Florida, Sam Houston State University, and Texas State University. We also thank the firms and participants that provided the data for this study.
Publisher Copyright:
© 2022 Wiley Periodicals LLC.
PY - 2022/10
Y1 - 2022/10
N2 - We examine, in an experimental setting, how skeptical judgment translates into skeptical action, the influence of client identification on skeptical judgment, and of professional commitment on the link between judgment and action. We find that skeptical judgment decreases as client identification increases, and that higher professional commitment can improve the association between skeptical judgment and action. Our findings suggest that efforts to strengthen the commitment of auditors may prove beneficial, that different factors may affect judgment and action differently, and that it may be worthwhile to distinguish between skeptical judgment and skeptical action in academic research.
AB - We examine, in an experimental setting, how skeptical judgment translates into skeptical action, the influence of client identification on skeptical judgment, and of professional commitment on the link between judgment and action. We find that skeptical judgment decreases as client identification increases, and that higher professional commitment can improve the association between skeptical judgment and action. Our findings suggest that efforts to strengthen the commitment of auditors may prove beneficial, that different factors may affect judgment and action differently, and that it may be worthwhile to distinguish between skeptical judgment and skeptical action in academic research.
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U2 - 10.1002/jcaf.22564
DO - 10.1002/jcaf.22564
M3 - Article
AN - SCOPUS:85131693608
SN - 1044-8136
VL - 33
SP - 74
EP - 91
JO - Journal of Corporate Accounting and Finance
JF - Journal of Corporate Accounting and Finance
IS - 4
ER -