Professional Skepticism in Practice: An Analysis of Auditors’ Stories

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dc.contributor.authorXu , Gina
dc.contributor.authorYang , Cherrie
dc.contributor.authorFukofuka, Peni Tupou
dc.date.accessioned2024-12-01T20:53:19Z
dc.date.available2024-12-01T20:53:19Z
dc.date.issued2023
dc.description.abstractProfessional skepticism is a complex and ambiguous construct. Prior research has primarily focused on examining antecedents that affect professional skepticism. Yet, little is known about auditors’ perceptions and experiences of exercising professional skepticism in everyday audit practice. Through analyzing 78 stories collected from interviewing 35 auditors, our research finds that exercising professional skepticism constitutes a sensemaking process that involves noticing discrepant cues, creating interpretations, and arguing with clients to give sense. Within this process, professional skepticism is constructed by auditors’ microlevel actions and interactions in their collective efforts to seek and interpret meanings of discrepant cues. Prior studies highlight the cognitive and psychological nature of professional skepticism at an individual level. Our study provides an incremental understanding of how professional skepticism is enacted and collectively constructed by auditors in practice and shows that the meanings and practices of professional skepticism are fluid and emergent.
dc.identifier.citationXu G, Yang C, Fukofuka PT (2023). Professional Skepticism in Practice: An Analysis of Auditors’ Stories. Auditing. 42(4). 157-178.
dc.identifier.doihttp://doi.org/10.2308/AJPT-2021-043
dc.identifier.issn0278-0380
dc.identifier.issn1558-7991
dc.identifier.urihttps://hdl.handle.net/10092/107298
dc.languageen
dc.publisherAmerican Accounting Association
dc.rightsAll rights reserved unless otherwise stated
dc.rights.urihttp://hdl.handle.net/10092/17651
dc.subjectprofessional skepticism
dc.subjectauditors' actions
dc.subjectnarrative inquiry
dc.subjectsensemaking
dc.subject.anzsrc35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350102 - Auditing and accountability
dc.titleProfessional Skepticism in Practice: An Analysis of Auditors’ Stories
dc.typeJournal Article
uc.collegeUC Business School
uc.departmentDepartment of Accounting and Information Systems
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