A Person-Situation Approach to the Examination of Professional Skepticism: Consideration of Time Pressure and Goal Framing

• In Event: Professional Skepticism

Abstract

Prior research suggests personality traits and state (situational) factors influence professional skepticism (e.g., Hurtt 2010; Nelson 2009), and regulators believe increased skepticism improves audit quality (e.g., PCAOB 2011). However, prior research tends to provide evidence on either skepticism as a trait (e.g., Hurtt 2010) or states that influence skepticism (e.g., Bowlin et al. 2012). In our experiment using professional auditors, we measure and disentangle the trait and state components of professional skepticism, and examine the influence of both on auditor behavior. Further, we examine whether two situational factors, time pressure and goal framing, affect state skepticism. We find that auditors higher in state PS search for more evidence and detect more contradictions, and that an increase in state skepticism has a greater effect on auditors with low trait skepticism than high trait skepticism. We also find a positive relationship between time pressure and state skepticism. We offer conclusions for practice and research.

Authors

• Shani Nicole Robinson, Sam Houston State University

• Mary B Curtis, University of North Texas

• Jesse C Robertson, University of North Texas