Linking skeptical judgment with skeptical action: Consideration of client identification and professional commitment

Marc Ortegren, Tom Downen, Sarah Kim

研究成果: Article同行評審

摘要

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.

原文English
頁(從 - 到)74-91
頁數18
期刊Journal of Corporate Accounting and Finance
33
發行號4
DOIs
出版狀態Published - 2022 10月

All Science Journal Classification (ASJC) codes

  • 會計
  • 經濟學、計量經濟學和金融學 (全部)

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