Auditors’ Professional Skepticism: Traits, Behavioral Intentions, and Actions

• In Event: Professional Skepticism

Abstract

We develop and test a conceptual model of auditors’ professional skepticism that advances the Theory of Planned Behavior and leverages prior research that validates relevant measures of applicable theoretical constructs. Our sample includes 663 auditors across all ranks from staff through partner who complete an experiential questionnaire. We find that individual differences and personality traits are associated with differential levels of professional trait skepticism. Trait skepticism is positively associated with attitudes, subjective norms, and perceived behavioral control over skepticism, which in turn affect auditors’ intentions to act skeptically. Subjective norms (i.e., social pressure) appear to be the strongest predictor of auditors’ skeptical intentions, providing insight for developing firm-led interventions to enhance skepticism. Further, attitudes, subjective norms, and perceived behavioral control are positively associated with skeptical actions, including searching for information, evaluating evidence, and suspending judgment. Intentions to act skeptically positively mediate these associations, while controlling for situational characteristics.

Authors

• Sanne Janssen, University of Antwerp

• Kris Hardies, Universiteit Antwerpen

• Ann Vanstraelen, Universiteit Maastricht

• Karla M. Zehms, University of Wisconsin-Madison