A conducive environment for the exercise of professional scepticism: The role of human values

Mohammad Khan, Noel Harding

Research output: Other contribution to conferenceAbstract

Abstract

Motivated by ongoing calls for auditors to exercise an elevated level of professional scepticism, we examine the relationship between human values and trait scepticism. Values guide the choice and assessment of actions and are likely associated with traits. To the extent that the importance attributed to values is associated with variation in trait scepticism, it is possible to design an environment, and introduce interventions, that are consistent with values underlying higher levels of trait skepticism. In doing so, this will help auditors meet the demands for an elevated level of professional scepticism. We find that the importance assigned to the value of tradition is negatively associated with levels of trait scepticism. Our results suggest that audit environments that accommodate the pursuit of goals related to the value of tradition are likely to be associated with lower levels of professional skepticism than may otherwise be expected.
Original languageEnglish
Number of pages23
Publication statusPublished - 2015
EventAccounting and Finance Association of Australia and New Zealand Conference - Hobart, Australia, Australia
Duration: 05 Jul 201507 Jul 2015

Conference

ConferenceAccounting and Finance Association of Australia and New Zealand Conference
CountryAustralia
Period05/07/1507/07/15

Fingerprint Dive into the research topics of 'A conducive environment for the exercise of professional scepticism: The role of human values'. Together they form a unique fingerprint.

Cite this