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Jurnal

Auditing (A307)

Keyword

professional skepticism; scale development; trait skepticism

Pengarang

R. Kathy Hurtt

Subject

ACCOUNTING

[Abstrak]






 






 



 Professional
skepticism is an important concept in audit practice, as evidenced by its
prominence throughout the auditing standards. In this paper I propose that
professional skepticism is a multi-dimensional individual characteristic. As an
individual characteristic, professional skepticism can be both a trait _a
relatively stable, enduring aspect of an individual_ and also a state _a
temporary condition aroused by situational variables_. I develop a scale
designed to ex ante measure an individual’s level of trait professional
skepticism based on characteristics derived from audit standards, psychology,
philosophy, and consumer behavior research. I conduct a rigorous and iterative
scale validation process using students and professional auditors. The final 30-item
professional skepticism scale with instructions for use is included, as well as
suggestions for future research.



 






 




Periode

Vol 29, Nomor 01 CD, Tahun 2010

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