Is auditors’ professional scepticism a “double-edged sword”?

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2021-08-08 DOI:10.1080/01559982.2021.1944028

Yan Sun, Wancong Jia, Suyi Liu

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引用次数: 1

Abstract

ABSTRACT Professional scepticism is an indispensable quality for auditors as well as a key determinant of their behaviour and decisions. However, higher professional scepticism can negatively affect auditors’ ability to deal with the growing complexity and uncertainty in auditing. Using a sample of 163 auditors from auditing firms, this study examines the impact of auditors’ professional scepticism on positive audit behaviour, defined as actions auditors take to improve themselves or the environment with an eye to the future. We also explore an effective coping mechanism that weakens this negative impact. The results show that professional scepticism has a negative impact on positive audit behaviour, and that organisational trust can fully mediate this negative impact. Additionally, the person–organisation fit between auditor and auditing firm can weaken the negative impact of professional scepticism on organisational trust, which further weakens the negative impact of professional scepticism on positive audit behaviour. This study complements the literature on professional scepticism and positive audit behaviour and provides empirical evidence and theoretical references for understanding professional scepticism as a “double-edged sword”.

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审计师的职业怀疑是一把“双刃剑”吗?

专业怀疑主义是审计师不可缺少的品质，也是他们行为和决策的关键决定因素。然而，更高的职业怀疑主义会对审计师处理审计中日益增长的复杂性和不确定性的能力产生负面影响。本研究以来自审计公司的163名审计师为样本，考察了审计师的职业怀疑态度对积极审计行为的影响，积极审计行为被定义为审计师为改善自身或环境而采取的行动，着眼于未来。我们还探索了一种有效的应对机制，以削弱这种负面影响。结果表明，职业怀疑主义对积极审计行为有负面影响，而组织信任可以充分中介这种负面影响。此外，审计师与审计事务所之间的个人与组织契合度可以削弱职业怀疑主义对组织信任的负面影响，从而进一步削弱职业怀疑主义对积极审计行为的负面影响。本研究补充了关于职业怀疑主义和积极审计行为的文献，为理解职业怀疑主义是一把“双刃剑”提供了经验证据和理论参考。

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 Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.