Can Thinking about Alternative Explanations Promote Professional Skepticism?

IF 2.2 4区管理学 Q2 BUSINESS, FINANCE

Accounting Horizons Pub Date : 2023-11-01 DOI:10.2308/horizons-2021-092

A. Rose, Jacob M. Rose, Kristian Rotaru, Ikseon Suh, Jay Thibodeau, Axel Schulz

引用次数: 0

Abstract

We conduct an experiment with practicing Big 4 audit seniors and demonstrate that generating counterexplanations for an event in an unrelated task prior to completing audit planning tasks activates a counterfactual mindset that enhances auditors’ professional skepticism. This approach to activating professional skepticism can be implemented without auditor training and can be deployed across many different audit tasks. Overall, the experiment indicates that activation of a counterfactual mindset has significant potential to enhance audit quality.

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思考替代性解释能否促进专业怀疑论？

我们以四大会计师事务所的执业审计前辈为对象进行了一项实验，证明在完成审计计划任务之前，在无关的任务中对某一事件进行反解释，可以激活反事实思维，从而提高审计师的职业怀疑态度。这种激活专业怀疑态度的方法无需对审计人员进行培训即可实施，并可应用于许多不同的审计任务中。总之，该实验表明，激活反事实思维在提高审计质量方面具有巨大潜力。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Horizons BUSINESS, FINANCE-

CiteScore

3.80

自引率

4.00%

发文量

期刊介绍： Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.