Associating Client Identification and Professional Commitment with Skeptical Judgment and Action
Presentation
Overview
Overview
Description
The effectiveness of professional skepticism is of major concern in the auditing profession. Factors influencing professional skepticism are of particular interest, and the current study assesses two such factors. Further, despite the importance of taking action in demonstrating skepticism, little research has investigated under what circumstances auditors may be more or less likely to follow through on skeptical judgments. This study examines the association between client identification and auditor skeptical judgment, the connection between skeptical judgment and skeptical action, and the possible role of professional commitment in these relationships. We predict and find that higher client identification is associated with reduced skeptical judgment. We also predict and find that skeptical judgment does not always lead to skeptical action. Despite our expectation, we find little evidence that professional commitment can reduce the negative effects of client identification on skeptical judgment, but it does appear to improve the link between skeptical judgment and action. Our findings have important considerations for auditing research and practice.
