Attention Deficit Hyperactivity Disorder and Professional Scepticism

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE
Negin Sharifi Khaksari, Reza Hesarzadeh, Mahmoud Lari Dashtbayaz, Ameneh Bazrafshan, Ali Saeedi
{"title":"Attention Deficit Hyperactivity Disorder and Professional Scepticism","authors":"Negin Sharifi Khaksari,&nbsp;Reza Hesarzadeh,&nbsp;Mahmoud Lari Dashtbayaz,&nbsp;Ameneh Bazrafshan,&nbsp;Ali Saeedi","doi":"10.1111/auar.12446","DOIUrl":null,"url":null,"abstract":"<p>Attention deficit hyperactivity disorder (ADHD) is a neurodevelopmental condition that can affect professional scepticism, a critical aspect of effective auditing. This study examines the impact of ADHD, assessed using the Integrated Visual and Auditory-2 Continuous Performance Test, on the professional scepticism of external auditors. Results indicate a negative association between ADHD and professional scepticism, suggesting that higher levels of ADHD reduce sceptical tendencies. However, the study finds that job satisfaction significantly mitigates the adverse effects of ADHD on professional scepticism. Specifically, findings from the Johnson-Neyman analysis reveal that high job satisfaction mitigates the adverse impact of ADHD on scepticism. This study highlights the need for audit firms to consider ADHD-related challenges. It emphasises the importance of creating a supportive work environment to sustain professional scepticism, which is vital for enhancing audit quality and effectively managing cognitive diversity in the workforce.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"35 1","pages":"49-68"},"PeriodicalIF":3.1000,"publicationDate":"2025-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Australian Accounting Review","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/auar.12446","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

Abstract

Attention deficit hyperactivity disorder (ADHD) is a neurodevelopmental condition that can affect professional scepticism, a critical aspect of effective auditing. This study examines the impact of ADHD, assessed using the Integrated Visual and Auditory-2 Continuous Performance Test, on the professional scepticism of external auditors. Results indicate a negative association between ADHD and professional scepticism, suggesting that higher levels of ADHD reduce sceptical tendencies. However, the study finds that job satisfaction significantly mitigates the adverse effects of ADHD on professional scepticism. Specifically, findings from the Johnson-Neyman analysis reveal that high job satisfaction mitigates the adverse impact of ADHD on scepticism. This study highlights the need for audit firms to consider ADHD-related challenges. It emphasises the importance of creating a supportive work environment to sustain professional scepticism, which is vital for enhancing audit quality and effectively managing cognitive diversity in the workforce.

注意缺陷多动障碍与职业怀疑主义
注意缺陷多动障碍(ADHD)是一种神经发育疾病,会影响专业怀疑,这是有效审计的一个关键方面。本研究考察了ADHD对外部审计师专业怀疑态度的影响,使用综合视觉和听觉-2连续表现测试进行评估。结果表明ADHD和专业怀疑主义之间存在负相关,表明较高水平的ADHD会减少怀疑倾向。然而,研究发现,工作满意度显著减轻了ADHD对职业怀疑的不利影响。具体来说,约翰逊-内曼分析的结果显示,高工作满意度减轻了多动症对怀疑主义的不利影响。这项研究强调了审计公司考虑adhd相关挑战的必要性。它强调了创造一个支持性的工作环境以维持专业怀疑的重要性,这对于提高审计质量和有效管理员工的认知多样性至关重要。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信