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• W3123355157 abstract "We integrate existing conceptual models of auditors’ professional skepticism with the Theory of Planned Behavior to develop an empirically testable model that explains the processes underlying the association between trait skepticism and skeptical actions. We use data from a sample of 663 auditors across all ranks who each completed an experiential questionnaire. The results reveal that partners and managers are more skeptical than seniors and staff and that individual differences and personality traits (agreeableness, conscientiousness, openness, narcissism, and psychopathy) are associated with differential levels of trait skepticism. In empirical tests of our conceptual model, we find that trait skepticism is positively associated with attitudes, subjective norms (i.e., social pressure to behave skeptically), and perceived behavioral control over skepticism (i.e., self-efficacy), which in turn affect intentions to act skeptically. Subjective norms are the strongest predictor of intentions. Attitudes, subjective norms, and perceived behavioral control are positively associated with skeptical actions (in terms of evidence collection and evaluation), and intentions to act skeptically positively mediate these associations. Results of testing the associations in our conceptual model do not differ by rank, revealing that antecedents to skeptical action do not differ based upon auditor experience." @default.
• W3123355157 created "2021-02-01" @default.
• W3123355157 creator A5004285372 @default.
• W3123355157 creator A5016837397 @default.
• W3123355157 creator A5020509544 @default.
• W3123355157 creator A5047704021 @default.
• W3123355157 date "2020-01-01" @default.
• W3123355157 modified "2023-10-16" @default.
• W3123355157 title "Auditors’ Professional Skepticism: Traits, Behavioral Intentions, and Actions" @default.
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