The influence of peer attitude and inherent scepticism on auditors' sceptical judgments†

被引:8
|
作者
Ying, Sammy X. [1 ]
Patel, Chris [2 ]
Pan, Peipei [2 ]
机构
[1] Univ Newcastle, Newcastle Business Sch, Sydney, NSW, Australia
[2] Macquarie Univ, Dept Accounting & Corp Governance, N Ryde, NSW, Australia
基金
中国国家自然科学基金;
关键词
professional scepticism; auditors' judgments; peer attitude; inherent scepticism; Chinese auditors; PROFESSIONAL SKEPTICISM; SOCIAL-INFLUENCE; KNOWLEDGE MANAGEMENT; DECISION-MAKING; CONFORMITY; JUDGMENT; ADVICE; IMPACT; FRAUD; CULTURE;
D O I
10.1080/00014788.2019.1686695
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Our study examines whether auditors' sceptical judgments are influenced by peer attitude in the context of a peer providing informal advice to auditors in China. We hypothesise that when peer attitude reflects a high (low) emphasis on professional scepticism, auditors will be more (less) sceptical in their judgments. Our results from a between-subjects experiment support this hypothesis. We further examine whether the effect of peer attitude on sceptical judgments differs between auditors with higher or lower levels of inherent scepticism. Our results show that the effect of peer attitude is stronger among auditors with higher levels of inherent scepticism. The results provide evidence on the potential boundaries of informal peer advice as a mechanism to elevate auditors' professional scepticism. Our findings demonstrate the importance of understanding how peer attitude and inherent scepticism jointly influence their auditors' sceptical judgments.
引用
收藏
页码:179 / 202
页数:24
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