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Motivating Auditor Skepticism

Fri, January 16, 10:15 to 11:45am, TBA

Abstract

Professional skepticism is crucial to audit practice, yet regulators and others assert that auditors often fail to exercise sufficient professional skepticism. We test whether auditors can be motivated to engage in more skeptical decision behavior. We provide theory and evidence that demonstrate that intrinsic motivation can improve auditors’ information processing strategy by encouraging auditors to attend to a broader set of information cues, process the cues at a deeper level, and demand more audit evidence. The superior information processing quality leads intrinsically motivated auditors to more skeptical audit judgments than their counterparts who are not intrinsically motivated.

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