In a recent study published in AUDITING: A Journal of Practice & Theory, Kris Hardies, Sanne Janssen, Ann Vanstraelen, and Karla M. Zehms explore the factors influencing auditors‘ skeptical actions through field-based evidence. The study, which includes over 600 auditors from six firms, identifies key antecedents to skeptical behavior.
The researchers found that the most significant factors are the audit firm’s professional orientation, auditors‘ feelings of accountability, trait skepticism, motivation, and intentions to act skeptically. Social norms notably shape auditors‘ intentions, while attitudes towards skepticism and self-efficacy play a lesser role. Additionally, firm quality control systems, auditors’ personality traits, industry expertise, and audit knowledge are crucial antecedents.
These findings validate previous conceptual models and provide actionable insights for audit firms to foster a culture of skepticism, enhancing audit quality and reliability.