volume 31, issue 6/7, P566-588 2016
DOI: 10.1108/maj-12-2014-1145
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Aleksandra B. Zimmerman

Abstract: Purpose While academic research has been conducted on auditors’ ability to exercise professional skepticism in face-to-face client interviews, little is known about auditors’ application of professional skepticism in email communication with the client. The purpose of this paper is to examine the factors that impact auditor professional skepticism during client inquiries conducted through email. Design/methodology/approach A 2 × 2 between-subjects experiment was conducted with 69 undergraduate and graduate …

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