Attention Deficit Hyperactivity Disorder and Professional Scepticism

Australian Accounting Review, Journal Year: 2025, Volume and Issue: unknown

Published: Jan. 26, 2025

Attention deficit hyperactivity disorder (ADHD) is a neurodevelopmental condition that can affect professional scepticism, critical aspect of effective auditing. This study examines the impact ADHD, assessed using Integrated Visual and Auditory‐2 Continuous Performance Test, on scepticism external auditors. Results indicate negative association between ADHD suggesting higher levels reduce sceptical tendencies. However, finds job satisfaction significantly mitigates adverse effects scepticism. Specifically, findings from Johnson‐Neyman analysis reveal high highlights need for audit firms to consider ADHD‐related challenges. It emphasises importance creating supportive work environment sustain which vital enhancing quality effectively managing cognitive diversity in workforce.

Language: Английский

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Cognitive dissonance and auditor professional skepticism

Managerial Auditing Journal, Journal Year: 2024, Volume and Issue: unknown

Published: Jan. 5, 2024

Purpose This study aims to demonstrate how pressures (incentives) in the audit environment can lower quality because of a breakdown between professionally skeptical (PS) judgment (risk assessment) and PS action (testing). Design/methodology/approach The authors used Qualtrics-based experiment with attitude change as proxy measure cognitive dissonance (CD). analyze results using one-way independent between-group ANOVA post hoc tests t -tests. Findings find that auditors experience CD when they fail take appropriate high (audit tests) are line assessments). motivational force reduce drives revise their assessments upward (rank higher), diagnostic (PS actions) risk judgments). leads overall professional skepticism, hence quality. Originality/value investigation provides an empirical Nelson’s (2009) model skepticism demonstrates specific mechanism for incentives Based on findings, treatments enhance benefit by strengthening critical link judgments assessments) actions tests).

Language: Английский

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Recent Research on the Identification, Assessment, and Response to Fraud Risks: Implications for Audit Practice and Topics for Future Research

Accounting Horizons, Journal Year: 2023, Volume and Issue: 38(3), P. 1 - 12

Published: Sept. 11, 2023

SYNOPSIS The financial statement auditor’s identification of fraud risk factors, their assessment risk, and responses are key to the consideration detection. Given that last review research related search for during audit occurred nearly a decade ago, we provide summary recent academic update inform practitioners, researchers, standard setters, regulators, other stakeholders in reporting process. We categorize summarize findings from studies focus on identification, assessment, risks. Implications practice presented each these areas, along with topics questions future research. JEL Classifications: M40; M41; M42; M48.

Language: Английский

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Exploring audit quality climate dimensions: Unveiling the perception of employees

Southern African Journal of Accountability and Auditing Research, Journal Year: 2023, Volume and Issue: 25(1), P. 125 - 141

Published: Nov. 1, 2023

Language: Английский

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