@article{63551104039b4e0199b6467db6c61248,
title = "The link between trait and state professional skepticism: A review of the literature and a meta-regression analysis",
abstract = "Motivated by the need to better understand the trait–state skepticism relationship, and also building upon prior literature syntheses, this study examines the literature that empirically investigates the trait–state skepticism relationship using experimental methodology. A meta-regression analysis is conducted on Pearson correlations between trait skepticism and state skepticism to identify the overall effect and key drivers of this relationship. On average, there is no noticeable effect size for the relation between trait and state skepticisim across the studies; however, there are three key determinants of the correlation across studies mainly (1) the use of the Inverse Rotter trait measure compared to other measures reduces the correlation, (2) the use of graduate auditor samples compared to seasoned professionals intensifies the correlation and (3) the use of a low risk environment in the research design reduces correlation. The review and analysis are timely as the literature re-examines how professional skepticism is conceptualized and operationalized moving forward.",
keywords = "accounting, audit, MRA, professional skepticism, state skepticism, trait skepticism",
author = "Khan, {Mohammad Jahanzeb} and Eddie Oczkowski",
note = "Funding Information: We would like to acknowledge the following: Angie Williamson (Faculty Liaison Librarian, Deakin University) for completing the literature search replication in 2020 for this revision; Professor Tom Stanley, Professor Chris Dubelaar and the Deakin Lab for Meta-Analysis of Research for the training and resources provided to Mohammad Jahanzeb Khan; the organizers and participants at the inaugural Auditing and Assurance for Listed and Non-Listed Entities Conference (2020) for their comments and suggestions; Carla Daws (Information Librarian & Faculty Liaison Librarian, Charles Sturt University) for completing the initial literature search in 2018; and the Research Office and Research Faculty at Charles Sturt University for the Early Career Research funding in the training of Jahanzeb Khan in Meta-Analysis via the Australian Consortium for Social and Political Research. The submitted manuscript also benefited from editorial services provided by AcademicWord, the provision of these services was supported by faculty research funding from the Faculty of Deakin Business and Law at Deakin University. Funding Information: We would like to acknowledge the following: Angie Williamson (Faculty Liaison Librarian, Deakin University) for completing the literature search replication in 2020 for this revision; Professor Tom Stanley, Professor Chris Dubelaar and the Deakin Lab for Meta‐Analysis of Research for the training and resources provided to Mohammad Jahanzeb Khan; the organizers and participants at the inaugural Auditing and Assurance for Listed and Non‐Listed Entities Conference (2020) for their comments and suggestions; Carla Daws (Information Librarian & Faculty Liaison Librarian, Charles Sturt University) for completing the initial literature search in 2018; and the Research Office and Research Faculty at Charles Sturt University for the Early Career Research funding in the training of Jahanzeb Khan in Meta‐Analysis via the Australian Consortium for Social and Political Research. The submitted manuscript also benefited from editorial services provided by AcademicWord, the provision of these services was supported by faculty research funding from the Faculty of Deakin Business and Law at Deakin University. Publisher Copyright: {\textcopyright} 2021 John Wiley & Sons Ltd",
year = "2021",
month = jul,
doi = "10.1111/ijau.12232",
language = "English",
volume = "25",
pages = "558--581",
journal = "International Journal of Auditing",
issn = "1090-6738",
publisher = "John Wiley & Sons",
number = "2",
}