volume 29, issue 1, P27-49 2013
DOI: 10.1108/maj-04-2013-0852
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Marietta Peytcheva

Abstract: Purpose – This paper aims to study the effects of two different types of state skepticism prompts, as well as the effect of the trait of professional skepticism on auditor cognitive performance in a hypothesis-testing task. It examines the effect of a professional skepticism prompt, based on the presumptive doubt view of professional skepticism, as well as the effect of a cheater-detection prompt, based on social contracts theory. Design…

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