The effectiveness of professional scepticism training for auditors in China: evidence from a university in China<sup>*</sup>

Kwock, Berry; Ho, Raymond; James, Mark

doi:10.1080/21697213.2016.1196055

Cited by 12 publications

(14 citation statements)

References 35 publications

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“…The rationale for using both undergraduate and professional program students as participants are: 1) They are candidates to be future auditors who have to understand the basics of accounting for their audit judgments and 2) their level of skepticism has not been influenced by Does Accounting Education Affect Professional Skepticism and Audit Judgment? other factors such as the experience of auditing someone/ something or pressure from superiors that may cause bias. The use of final-year accounting students as a proxy for entry-level auditors is also consistent with prior studies such as those by Kwock et al (2016) 1,10,11,16,17,19,25, and 26 are counted inversely. By accumulating the participants' responses to each statement, the participants are assessed with a score ranging from 0 to 180, where a score above the median indicates a higher level of skepticism and a score below the median shows otherwise.…”

Section: Participantssupporting

confidence: 84%

“…This study uses accounting students as the participants rather than auditors. Although we have provided strong arguments for the use of final-year accounting students as proxies for entrylevel auditors (Chan & Leung 2006;Farag & Elias 2012;Fleming et al 2010;Geiger & Ogilby 2000;Hughes et al 2009;Kwock et al 2016;Ying & Patel 2016), they have not been exposed to real audit practices. Hence, the participants possibly use their own perceptions to interpret the case given in the experiment.…”

Section: Resultsmentioning

confidence: 93%

“…Consistent with prior studies (such as Chan & Leung 2006;Farag & Elias 2012;Fleming et al 2010;Geiger & Ogilby 2000;Hughes et al 2009;Kwock et al 2016;Ying & Patel 2016), this study uses final-year accounting students in both undergraduate and professional programs as proxies for entry-level auditors. Final-year students are used because they have not been influenced by, or directly exposed to, the organizational cultures of audit firms.…”

Section: Introductionmentioning

confidence: 96%

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Does Accounting Education Affect Professional Skepticism and Audit Judgment?

Fatmawati

Mustikarini

Fransiska

2018

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This study examines the extent to which enrollment in accounting programs influences students' skepticism levels. We compare the skepticism scores between final-year accounting students in undergraduate and professional programs. This study also investigates the impacts of trait skepticism and situational skepticism on the participants' initial judgment of fraud or errors. Situational skepticism in this study is represented by audit experience from previous years. This study employs an experimental design of 2x3 between-subjects, where trait skepticism is divided into higher and lower levels, and the audit experience from previous years is manipulated into positive, negative and neutral. The participants in this study are 227 accounting students from both undergraduate and professional programs. The results of this study show that accounting students in the professional program are likely to exhibit higher levels of trait skepticism compared to their counterparts in the undergraduate program. The results also indicate that participants make an audit judgment based mainly on their prior experience with the client, not on their trait skepticism. This propensity is more salient particularly in the case of the less-skeptical participants. In sum, the higher that the formal education of a participant is, then the higher is his/her trait skepticism, and thus he/she is able to retain his/her skeptical judgments regardless of his/her prior experience with the client. ABSTRAK Makalah ini mengkaji tahap sejauh mana pendaftaran dalam program perakaunan mempengaruhi tahap skeptisisme pelajar. Kami membandingkan skor skeptisisme di antara pelajar perakaunan akhir tahun dalam program sarjana dan profesional. Kajian ini juga menyelidik kesan skeptisisme bawaan dan skeptisisme keadaan terhadap penilaian awal peserta terhadap penipuan atau ralat. Skeptisisme keadaan dalam kajian ini diwakili oleh pengalaman audit dari tahuntahun sebelumnya. Kajian ini menggunakan reka bentuk eksperimen 2x3 antara subjek, di mana skeptisisme bawaan dibahagikan kepada tahap yang tinggi dan rendah, dan pengalaman audit dari tahun-tahun sebelumnya dimanipulasi menjadi positif, negatif dan neutral. Peserta dalam kajian ini adalah terdiri daripada 227 pelajar perakaunan dari program sarjana dan profesional. Hasil kajian ini menunjukkan bahawa pelajar perakaunan dalam program profesional cenderung menunjukkan tahap skeptisisme bawaan yang lebih tinggi berbanding rakan sejawat mereka dalam program sarjana. Hasil kajian juga menunjukkan bahawa para peserta membuat penilaian audit berdasarkan pengalaman terdahulu mereka dengan klien, dan bukan berdasarkan skeptisisme bawaan mereka. Kecenderungan ini lebih menonjol, terutamanya untuk kes peserta yang kurang skeptikal. Kesimpulannya, semakin tinggi tahap pendidikan formal peserta, semakin tinggi skeptisisme bawaannya, dan dengan itu dapat mempertahankan penilaiannya skeptikalnya tanpa menghiraukan pengalaman terdahulunya dengan klien.Kata kunci: Pendidikan dan latihan; program profesion perakaunan; skeptisis...

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Section: Participantssupporting

confidence: 84%

Section: Resultsmentioning

confidence: 93%

Section: Introductionmentioning

confidence: 96%

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Does Accounting Education Affect Professional Skepticism and Audit Judgment?

Fatmawati

Mustikarini

Fransiska

2018

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“…We pilot-tested the data collection instrument with 30 fourth-year Bachelor of Science in Accountancy students in a university. The students were in their final year in their accountancy studies, so they presumably already possessed knowledge and skills from their years of tertiary education, and, therefore, could appropriately serve as surrogates for external auditors (Farag & Elias, 2012;Kwock et al, 2016;Rufino, 2016;Ying & Patel, 2016). Pilot testing yielded a Cronbach's alpha of 0.95 (excellent) for the overall TSI-R2, 0.93 (excellent for the Type I items), 0.86 (good) for the Type II items, and 0.83 (good) for the Professional Skepticism Scale.…”

Section: Methodsmentioning

confidence: 99%

Auditors’ Professional Skepticism and Its Relationship with Their Thinking Styles

Bongcales

Balunan

Igot

et al. 2022

RMRJ

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The complexity of financial reporting highlights the need for professional skepticism among auditors. This study examined the relationship between auditors’ professional skepticism (PS) and thinking styles (TS) and explored what associations exist among PS, TS, and auditors’ sociodemographic attributes. Using snowball sampling, we surveyed 139 auditors in the Philippines using the Thinking Styles Inventory – Revised II and the Professional Skepticism Scale. Confirmatory analysis using Kendall’s tau-B showed a strong correlation between PS and TS I (creativity-generating style), implying that it plays a prominent role in professional skepticism. Contrary to earlier studies, our study found only a moderate correlation between TS II (norm-favoring style) and PS. The k-Modes clustering algorithm revealed that auditors showing high PS were low-ranking, less-experienced licensed female CPAs in firms with global affiliations and manifesting creative-generating TS. These findings add to the accounting profession’s understanding of PS and may be of valuable help in cultivating PS among auditors.

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“…Para desenvolver o ceticismo, a empresa de auditoria KPMG disponibiliza materiais para consulta, que podem aumentar as dimensões de julgamento e ceticismo profissional (Kwock, Ho, & James, 2016). Todavia, os autores afirmam que não basta aplicar o treinamento para aumentar o nível de ceticismo profissional, pois esse também pode ser evidenciado como um traço.…”

Section: Autonomiaunclassified

Influência dos traços de personalidade no ceticismo profissional de auditores independentes

Cunha

Silva

Peyerl

et al. 2019

Rev. contab. organ.

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1 Esta pesquisa teve por objetivo verificar a influência dos traços de personalidade no ceticismo profissional de auditores no Brasil. A amostra corresponde a 321 auditores cadastrados no Conselho Federal de Contabilidade (CFC), com perfis ativos no LinkedIn®. O ceticismo profissional contempla as dimensões: mente questionadora, suspensão do julgamento, busca do conhecimento, conhecimento interpessoal, autoestima e autonomia (Hurtt, 2010) e o traço de personalidade é engloba as dimensões abertura à experiência, consciência, extroversão, amabilidade e neuroticismo (Gosling et al., 2003). Os resultados demonstram que os traços de personalidade explicam 22% do ceticismo profissional dos auditores, e que a abertura à experiência e a consciência possuem uma relação positiva com o ceticismo profissional, enquanto a amabilidade demonstrou uma relação negativa. O estudo sinaliza aos órgãos reguladores, auditores e firmas de auditoria que os traços de personalidade influenciam na formação do traço cético dos auditores. Assim, observar essas características pode contribuir para entender este comportamento durante o processo de auditoria.This research aimed to verify the influence of personality traits on auditors' professional skepticism in Brazil. One sample is 321 auditors registered with the Federal Accounting Council, with active profiles on LinkedIn®. Professional skepticism has the following dimensions: questioning mind, suspension of judgment, search for knowledge, interpersonal understanding, self-esteem and autonomy (Hurtt, 2010), and the personality trait is composed by openness to experience, conscientiousness, extraversion, agreeableness and neuroticism (Gosling et al., 2003). The results demonstrated by the personality traits explain 22% of the auditors' professional skepticism, and that openness to experience and conscientiousness has a positive relationship with the professional skepticism, while agreeableness shows a negative relationship. The results signal to regulators, auditors and audit firms that the personality traits influence the formation of auditors spetical traits. Because, observing these characteristics can help to understand this behavior during the audit process. AbstractInformações do Artigo Recebido: 30 de maio de 2019Uma forma eficaz de se ter auditores céticos perpassa pela contratação daqueles que possuem maiores traços céticos e características de personalidade que melhor se adequem ao ambiente do trabalho de auditoria. Nessas condições ressalta-se a necessidade de mapear e conhecer as variáveis pessoais, analisadas neste estudo, que influenciam a mentalidade cética. Implicações práticas

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The effectiveness of professional scepticism training for auditors in China: evidence from a university in China^*

Cited by 12 publications

References 35 publications

Does Accounting Education Affect Professional Skepticism and Audit Judgment?

Does Accounting Education Affect Professional Skepticism and Audit Judgment?

Auditors’ Professional Skepticism and Its Relationship with Their Thinking Styles

Influência dos traços de personalidade no ceticismo profissional de auditores independentes

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The effectiveness of professional scepticism training for auditors in China: evidence from a university in China*

Cited by 12 publications

References 35 publications

Does Accounting Education Affect Professional Skepticism and Audit Judgment?

Does Accounting Education Affect Professional Skepticism and Audit Judgment?

Auditors’ Professional Skepticism and Its Relationship with Their Thinking Styles

Influência dos traços de personalidade no ceticismo profissional de auditores independentes

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The effectiveness of professional scepticism training for auditors in China: evidence from a university in China^*