By Carmen Olsen
This booklet describes how auditors workout various degrees skepticism and the way they're uncovered to forms of affective info on consumers’ habit. in accordance with the author’s empirical examine of fifty six auditors, it exhibits that auditors’ skepticism and affective reactions in the direction of a consumer engage to steer their appraisal of valuation difficulties. It additionally means that the results of auditors’ affective reactions on their skeptical judgments depend upon the extent of hazard within the audit engagement.
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Extra info for A Study of Professional Skepticism
The ﬁrst manipulation check item asked auditors to report their opinion on whether they like the client’s controller on a scale from 1 = Strongly disagree to 7 = Strongly agree. The second manipulation check asked the participants to report their opinion on whether 9 One hundred and twenty-eight auditors participated in the study. We dropped 12 participants who did not complete the questionnaire and 57 did not pass the manipulation checks on both affect and on skepticism. We limited our sample to 59 auditors who passed the manipulation checks because we want to understand those auditors who are sensitive to environmental changes.
03) on the deliberate auditors’ skeptical judgments. Thus, even those deliberate auditors who view that affective cues are irrelevant through our manipulation checks have used the intuitive decision model because we see a signiﬁcant main effect of affect. The ANOVA plot below shows the absence of the interaction effect between risk and affect on deliberate auditors’ skeptical judgments. The ANOVA slopes in Figs. 6 provide support hypothesis 4 that intuitive and deliberate auditors have different skeptical judgments as we can see that the slope of intuitive (interaction) in Fig.
40). 00). 01) between risk and affect in the intuitive group. The ANOVA plot in Fig. 5 depicts this interaction effect for the intuitive subsample. As seen below, the interaction is a disordinal (crossover) interaction that eliminates the signiﬁcant main effects of risk and affect. 7 we report the results of the same two-way ANOVA for the deliberate subsample of auditors (n = 19). 50). 80). As reported in the analysis in panel B, we do not ﬁnd a signiﬁcant interaction between risk and affect. 03) on the deliberate auditors’ skeptical judgments.