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.
All Science Journal Classification (ASJC) codes
- 經濟學、計量經濟學和金融學 (全部)