Factors affecting the professional skepticism of independent auditors in Viet Nam

Ta, Thu Trang; Doan, Thanh Nga; Pham, Duc Cuong; Tran, Hoai Nam

doi:10.1080/23311975.2022.2059043

Cited by 11 publications

(24 citation statements)

References 30 publications

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“…In the study by (Ta et al, 2022), it was found that auditors with more extended work experience tend to exhibit higher levels of professional Skepticism. Auditor experience can enhance their ability to critically assess information and reduce the tendency to accept information without verification.…”

Section: H1mentioning

confidence: 98%

Auditor's Proficiency North Sumatera: Unveiling Fraud With Skepticism

Zulia Hanum

2024

Jurnal Akuntansi

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Numerous instances of Fraud frequently arise within various companies, often stemming from lapses in the professional ethics of auditors. This research explores fraudulent activities by examining the impact of auditor experience, capabilities, and professional scepticism. The chosen research focus is Public Accounting Firms in North Sumatra, specifically Medan. Employing descriptive statistical analysis with quantitative data, the research utilises the saturated sampling method with a sample of 199 respondents from a population of 25 Public Accounting Firms. Hypothesis testing results reveal a significant correlation between Auditor Experience, Auditor Capability, and Professional Skepticism in detecting Fraud. The findings also indicate that Professional Skepticism significantly influences Auditor Capability in fraud detection. Moreover, the testing results suggest that the relationship between Auditor Experience and Auditor Capability is mediated by Professional Skepticism as an intervening variable, shedding light on the complex dynamics influencing fraudulent behaviour within the auditing profession.

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Section: H1mentioning

confidence: 98%

Auditor's Proficiency North Sumatera: Unveiling Fraud With Skepticism

Zulia Hanum

2024

Jurnal Akuntansi

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“…, 2016), characteristics of audit evidences (Zarefar et al. , 2016; Coppage and Shastri, 2014), time and audit workloads (Ta et al. , 2022; Persellin et al.…”

Section: Theoretical Foundations and Hypothesis Developmentmentioning

confidence: 99%

“…In light of the strong theoretical framework for the determinative role of professional skepticism in auditing, prior scholars conducted a number of studies and investigated several factors influencing professional skepticism among auditors. Searching the auditing literature shows that the effect of factors such as partner style and team identity salience (Stevens et al, 2019), traits and personalities of auditors (Nelson, 2009;Hurtt et al, 2013;Farag and Elias, 2016;Safarzadeh et al, 2020;Samagaio and Felicio, 2022), incentives (Brazel et al, 2016), characteristics of audit evidences (Zarefar et al, 2016;Coppage and Shastri, 2014), time and audit workloads (Ta et al, 2022;Persellin et al, 2014;Westermann et al, 2014), fraud risk assessment (Payne and Ramsay, 2005;Hughes et al, 2009), auditors' knowledge, skills and experience (Mubako et al, 2017;Carpenter et al, 2002), knowledge transfer (Rodgers et al, 2017), Iran auditors' professional skepticism auditor-client negotiation (Brown-Liburd et al, 2013), partner communications (Harding and Trotman, 2017), culture (Endrawes and Monroe, 2010), accountability (Hoos et al, 2019), gender (Ratna and Anisykurlillah, 2020;Charron and Lowe, 2008), work experience (Carpenter et al, 2002), age (Ciołek and Emerling, 2019), education (Glover and Prawitt, 2014;Li et al, 2016;Che et al, 2017) and job position (Quadackers et al, 2014) has been examined on the professional skepticism of auditors. Based on our assessments, the impact of narcissism, which is a personality trait with broad psychological dimensions and a wide variety of aspects, has received less attention from previous scholars.…”

Section: Theoretical Foundations and Hypothesis Development 21 Profes...mentioning

confidence: 99%

“…(2017) concluded that knowledge transfer plays a key role in improving auditors' professional skepticism. Also, Ta et al. (2022) revealed that workload and time pressure negatively impact professional skepticism.…”

Section: Introductionmentioning

confidence: 99%

“…Mubako et al (2017) concluded that knowledge transfer plays a key role in improving auditors' professional skepticism. Also, Ta et al (2022) revealed that workload and time pressure negatively impact professional skepticism. Besides all the above influential factors, personality traits and particularly the narcissism of auditors can impact their professional skepticism.…”

Section: Introductionmentioning

confidence: 99%

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Auditors' narcissism and their professional skepticism: evidence from Iran

Safarzadeh

Mohammadian

2023

ARA

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PurposeThis study aims to examine the association between Iranian auditors' narcissism and the auditors' professional skepticism.Design/methodology/approachThe authors' sample is comprised of 355 professional auditors working in the private and public sectors in Iranian firms in 2022. The authors use cross-sectional multivariate regression as the main methodology, along with the structural equation modeling (SEM) technique.FindingsThe authors find that a higher level of narcissism leads to a greater level of professional skepticism among auditors, which ultimately can enhance the quality of the audit process. The results provided via the robustness tests also supported this finding.Originality/valueThe authors' findings further the understanding of the role of narcissistic personality traits in improving professional skepticism among auditors of an Islamic and emerging country. In addition, audit firms and audit partners can also consider the findings of this study and enhance the effectiveness of audit processes by assigning appropriate employees with certain personalities to specific tasks.

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Professional Scepticism, Auditor Experience, and Self-efficacy on Audit Judgement

Dwi Prasasti,

Martika Sari

2024

KSS

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In the performance of all audit tasks, auditors must adhere to pre-determined standards. In Indonesia, there have been cases of fraud related to auditors, including the case of fraud at SNP Finance in 2018. Such situations can arise due to incorrect audit judgment. Factors that may impact audit judgment include professional skepticism, auditor experience, and self-efficacy. A quantitative approach is used in this research. The study population consisted of auditors at public accountant firms in Bandar Lampung. During data collection, questionnaires were administered directly to external auditors. The data were analyzed using SmartPLS. The study revealed new evidence suggesting that professional skepticism only has a limited effect on aiding auditors in their audit judgments, even when combined with extensive auditor experience. This limitation can occur when the auditor has a short working period. Conversely, self-efficacy has been shown as a beneficial factor in helping auditors make well-informed audit decisions. Keywords: professional skepticism, auditor experience, self-efficacy, audit judgment

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Factors affecting the professional skepticism of independent auditors in Viet Nam

Cited by 11 publications

References 30 publications

Auditor's Proficiency North Sumatera: Unveiling Fraud With Skepticism

Auditor's Proficiency North Sumatera: Unveiling Fraud With Skepticism

Auditors' narcissism and their professional skepticism: evidence from Iran

Professional Scepticism, Auditor Experience, and Self-efficacy on Audit Judgement

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