Exploratory Factor Analysis on Hurtt’s Professional Skepticism Scale: A Malaysian Perspective

Hussin, Sayed Alwee Hussnie Sayed; Iskandar, Takiah Mohd

doi:10.17576/ajag-2013-4-5771

Cited by 12 publications

(13 citation statements)

References 26 publications

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“…Professional scepticism refers to the attitude that is often associated with questioning, careful observation, probing reflection, and suspension of belief (Sayed Hussin & Iskandar, 2013). Professional scepticism comprises two components.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Often, these studies examined the ability of an auditor to practice professional scepticism in detecting fraud (Harding & Trotman 2009, Sayed Hussain & Iskandar, 2013, Suryandari & Yuesti, 2017. Sayed Hussin and Iskandar (2013) argued that the level of professional scepticism among auditors must be maintained so that proper audit procedures are applied during the audit process. Therefore, a specific professional scepticism scale is needed to measure the auditors' professional scepticism.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Hurtt (2010) attempted to develop a scale to measure professional scepticism for auditors. Her professional scepticism scale consists of 30 items derived from the auditing standards and psychological research and tested through a rigorous and iterative scale validation process (Sayed Hussin & Iskandar, 2013). Most of the studies examined professional scepticism using Hurtt's (2010) professional scepticism scale.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Frequently, a person with a mind constantly questioning things will persist in asking questions to gain clarity and justification (Kurtz, 1992). An auditor will have a mind that is open to questioning to gather adequate evidence before arriving at audit judgments or drawing conclusions (Sayed Hussin & Iskandar, 2013). In addition, there is also a possibility that the auditors would question the veracity of their own judgments (Fogelin, 1994).…”

Section: Literature Reviewmentioning

confidence: 99%

“…This is because auditors with a high level of self-determination are less likely to be easily influenced by the beliefs or opinions of others. Those auditors who are sceptical will be determined to conduct additional research and gather additional data until they reach a point where they are personally satisfied and confident enough to make their own decisions (Sayed Hussin & Iskandar, 2013).…”

Section: Literature Reviewmentioning

confidence: 99%

See 4 more Smart Citations

Exploring Hurtt’s Professional Scepticism Scale for Public Sector Accountants in Malaysia

Ghani¹,

Ilias²,

Muhammad³

et al. 2022

ipnj

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Purpose: This study explores the validity of Hurtt’s (2010) scepticism model in the context of accountants in the public sector in Malaysia. Methodology/Approach: A factor analysis was conducted to determine the suitability of the instrument for accountants in the public sector. Three hundred and fifty-six (356) accountants appointed in various government departments throughout Malaysia participated in this exploratory study. Findings: The results indicate that only three of the Hurtt (2010) professional scepticism traits, namely questioning mind, suspension of judgment and search for knowledge, are relevant in determining professional scepticism of the accountants in the public sectors. On the other hand, interpersonal understanding, self-determining and self-confidence are irrelevant since respondents possess strong interpersonal understanding, although they tend to listen to others without much questions. Research Limitations/Implications: The findings of this study make a contribution to the body of accounting literature by presenting accountants, particularly those working in the public sector, with a model of professional scepticism. Practical Implications: This study shall provide guidelines for Malaysian state governments in identifying the professional scepticism of their accountants. Originality/Value: This study is the first that provides a professional scepticism scale for accountants in the public sector. Keywords: Professional scepticism, accountants, public sector, Malaysia.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

See 3 more Smart Citations

Exploring Hurtt’s Professional Scepticism Scale for Public Sector Accountants in Malaysia

Ghani¹,

Ilias²,

Muhammad³

et al. 2022

ipnj

View full text Add to dashboard Cite

show abstract

The relationship between different types of leadership, client's identity, and self-confidence and auditors' impartiality

Salehi

Ghaderi

Hashemisima

et al. 2021

TQM

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PurposeThis paper aims to assess the effect of different leadership types, the client's identity and auditors' self-confidence on auditors' impartiality.Design/methodology/approachThis paper is a descriptive-survey type, and the collected data are based on a predesigned questionnaire distributed in January 2020. The PLS software is used for data analysis, and the statistical population of this paper includes employed auditors in enlisted audit firms on the Official Association of Auditors. When the parameters were insignificant, the obtained probability from the model fitting was used for hypothesis testing, and the appropriateness of the model was assessed via the structural equations.FindingsThe results show a significant relationship between charismatic, transformational, participatory, delegating and bureaucratic leadership and auditors' impartiality. There is also an association between the client's identity and the auditor's impartiality. The client's identity mediates the relationship between transformational leadership and the auditor's impartiality. Moreover, there is a significant relationship between self-confidence and auditor's impartiality.Originality/valueThis paper enjoys an innovative method in the field of behavioural auditing. The effect of transformational leadership on auditor's impartiality with the mediatory role of the client's identity shows the in-depth client–auditor relationship has been taken for granted and not examined previously, so the results of this paper can lend a helping hand to audit firms to enhance the organisational performance.

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The effects of self‐esteem and perspective‐taking on group auditor's review actions

Borkus¹,

Boer

Brenk

et al. 2021

Int J Auditing

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We examine the effects of self‐esteem and perspective‐taking—both separately and jointly—on group auditors' selection of the next steps after reviewing the findings of a component auditor on a warranty provision. These individual and situational determinants of professional scepticism are important factors for enhancing audit quality in multinational group audits given the concerns about group audit quality raised by regulators. We hypothesize that group auditors who have high self‐esteem and are prompted to take the regulator's perspective plan more effective next steps after reviewing the work of component auditors. In an experiment with 103 audit partners and managers, we measured self‐esteem and manipulated a perspective‐taking prompt. As hypothesized, we find that group auditors who have high self‐esteem or who are prompted to take the regulator's perspective plan more effective next steps than those with low self‐esteem or who are unprompted. We find no support for an interaction between self‐esteem and perspective‐taking in the context of our study. Audit firms can use the insights from our study in selecting group auditors based on self‐esteem and developing firm policies to consider the regulator's perspective when reviewing the findings of component auditors to enhance audit quality in multinational group audits.

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Exploratory Factor Analysis on Hurtt’s Professional Skepticism Scale: A Malaysian Perspective

Cited by 12 publications

References 26 publications

Exploring Hurtt’s Professional Scepticism Scale for Public Sector Accountants in Malaysia

Exploring Hurtt’s Professional Scepticism Scale for Public Sector Accountants in Malaysia

The relationship between different types of leadership, client's identity, and self-confidence and auditors' impartiality

The effects of self‐esteem and perspective‐taking on group auditor's review actions

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