Testing the Reliability of the Hurtt Professional Skepticism Scale.

• In Event: Breakfast and Research & Education Table Forum
  In Roundtable Session: Table 11: factors affecting auditor judgment

Abstract

This study tests the reliability (stability) of the Hurtt Professional Skepticism Scale under varying conditions and compares it to the Rotter Interpersonal Trust Scale. We created three case scenarios involving three different auditing tasks adapted from current literature. For each scenario, we administered both scales, varying orders of scale administration. Our findings indicate that HPSS and RIT measures of skepticism and trust, respectively, do not vary based on the case presented. Also, Skepticism per the HPSS is not affected by the order of scale administration; however, Trust as measured by the RIT scale, is affected by order of administration. Specifically, measured Trust decreases when the scale is administered after the case is completed compared to the level when it is measured before the case is completed. This study contributes to our understanding of the reliability of the HPSS and RIT as well as identifying conditions under which they might not be substitutes for one another.

Authors

• Jefim Boritz, University of Waterloo

• Katharine Patterson, University of Waterloo

• Carla L Wilkin, Monash University - Caulfield

• Kristian Rotaru, Monash University - Caulfield