Publication title Author(s) Research Objective(s) Research Methodology Results

Research on Auditor Hurtt, R. K., (1) extend the work of Comparison of (2009) Our research indicates several possible
Professional Brown-Liburd, Nelson (2009) by Nelson Model of explanations: individual auditor
Skepticism: H., Earley, C. synthesizing research Professional Skepticism characteristics may influence the ability
Literature Synthesis E., & related to auditors’ to Current Model of an auditor to recognize situations where
and Opportunities for Krishnamoorthy, professional skepticism to additional work or investigation is
Future Research G. (2013) identify antecedents to both required; unconscious bias may influence
skeptical judgment and an auditor’s judgments or actions; and
skeptical action, (2) lack of knowledge, experience, or
identify areas where expertise may impede skeptical
research is lacking on a judgments. There is evidence that
particular dimension and professional skepticism allows auditors to
suggest avenues for future identify more fraud cues, expand budgeted
research, and (3) discuss audit hours, identify more contradictions,
the implications of research generate more alternative explanations,
findings for regulators and and negotiate more forcefully with a
auditing professionals. client.
Professional Carpenter, T. To investigate professional Using model by Results provide evidence that the
Skepticism: The D., & Reimers, skepticism by examining investigating to what effectiveness-efficiency trade off may not
Effects of a Partner's J. L. (2013). the effects of a partner’s extend these model be a significant problem in this context
Influence and the emphasis on professional elements interact in their when a partner emphasizes professional
Level of Fraud skepticism and the level of effects on judgments skepticism. Our results also offer a
Indicators on fraud indicators on and/or actions. contribution to accounting research aimed
Auditors' Fraud auditors’ identification of at improving auditors’ multi-faceted fraud
Judgments and fraud risk factors, fraud judgments (Nieschwietz et al. 2000) and
Actions risk assessments, and the answers the call for accounting research
selection of subsequent on professional skepticism (Nelson 2009)
auditing procedures. and for research that investigates contexts
where auditors may appropriately respond
to fraud risk (Asare and Wright 2004;
Hoffman and Zimbelman 2009).
Does Accounting Dewi The stutdy examines the The study employs an The accounting students in the
Education Affect Fatmawati, extent to which enrollment experimental design of professional program are likely to exhibit
Professional Ariona in accounting programs 2x3 between-subjects, higher levels of trait skepticism
Skepticism and Audit Mustikarini, influences students’ where trait skepticism is compared to their counterparts in the
Judgment? Inneke Puspita skepticism levels. divided into higher and undergraduate program.
Fransiska. Compare the skepticism lower levels, and the The participants make an audit judgment
scores between final-year audit experience from based mainly on their prior experience
accounting students in previous years is with the client, not on their trait
undergraduate and manipulated into skepticism.
professional programs. positive, negative and
neutral.
The effect of Rosemary R. The study examines The Hurtt Skepticism The internal auditors who rank higher
professional Fullerton, whether higher levels of Scale (Hurtt 2003) is on the skepticism scales generally have a
skepticism on the Cindy Durtschi. skepticism are correlated used to classify internal significantly greater desire to increase
fraud detection skills with behaviors that might auditors responding to a their information search related to fraud
of internal auditors. enable internal auditors to questionnaire as either symptoms. After training, the differences
better detect fraud. high or low skeptics. between the high and low skepticism
groups are narrowed for several of the
personality characteristics.
“Professional Jodi Gissel This study provides -Survey: The author sent Seventy percent of auditor participants
skepticism: (2010) relevant insights from 569 “full” surveys (both perceive PS as subjective as opposed to
practitioners’ practitioners and perception and training) having a uniform definition, and this
perceptions and strengthens recent calls for and 2016 “brief” finding is consistent across auditors’
training practices” developing a “common surveys (perception ranks and firms. Supplemental analyses
definition and shared only), for a total of 770 indicate auditors are less likely than tax
understanding” of surveys, to members of practitioners to perceive PS as subjective,
professional skepticism and eight state CPA though this difference appears to be driven
a framework for evaluating societies. by the partner rank. One explanation
application of professional -Statistical analyses with could be auditors have more exposure to
skepticism, as well as calls small samples discussions and auditing standards
for standard setters to addressing PS than tax practitioners.
 consider “whether the
standards provide sufficient
clarity regarding the
requirements with which
the auditor should comply
and whether the standards
are driving auditors to
consistent application and
to exercise sufficient
professional skepticism”
“Analysis of factors Andreas, The purpose of this study is
affecting the auditors’ Arumega to examine the effects of
professional Zarefar and H. auditors’ independency,
scepticism and audit M. Rasuli (2016) objectivity, experience,
result quality-the case competency and integrity
of indonesian on auditors’ professional
government auditors” scepticism and audit result
quality.
“Current Issues in Steven M. Proposing a ‘‘professional
Auditing” Volume 8, Glover and skepticism continuum’’
Issue 2 Douglas F. that acknowledges that the
Prawitt (2014) appropriate application of
professional skepticism
will depend on the risk
characteristics of the
Respondents of this
study are the auditors
who work in BPKP-
Riau representative
office. A total of 119
questionnaires were
distributed to the
respondents and 104
questionnaires were
returned for analysis of
which all are usable.
Data are analysed using
Structural Equation
Model.
Lay out the different
structural levels where
professional skepticism
is applied and where
threats to its appropriate
application can arise,
examine the effects of
However, this highlights the importance of
guidelines for a common understanding of
PS for all those involved with the audit
process.
The findings show that the independency,
objectivity, experience, competency do
not affect to auditors’ professional
scepticism and audit quality result while
integrity has effect on auditors’
professional scepticism and audit quality
result. Auditors’ professional scepticism
does not affect audit quality result.
Enhancing the level of professional
skepticism applied in practice is one
important means of improving audit
quality, but there is a lack of practical
guidance around the appropriate
application and documentation of
professional skepticism in the
 account and assertion. trait skepticism (higher professional literature. A shared
vs. lower) and understanding would allow audit
situational skepticism professionals to identify, communicate,
(positive vs. negative vs. and exercise a level of professional
neutral) on the initial skepticism appropriate for the risks
expectation of the cause involved, and would enable regulators to
of a misstatement, either fairly evaluate, after the fact, the level of
due to an intentional skepticism applied.
error (fraud) or an
unintentional error
collected data to test the
hypotheses using a case-
based questionnaire.
Exploring Trust and Morina D. To shed light on auditors’ 71 experienced auditors The univariate level, the client
the Auditor-Client Rennie, Lori S. trust of client management from international representative’s openness of
Relationship: Factors Kopp, and W. in the context of a accounting firms and communication and the client
Influencing the Morley Lemon disagreement. had an average of 17.5 representative’s demonstration of concern
Auditor’s Trust of a years of experience during a past disagreement are both
Client Representative performed the tasks of significantly associated with participants’
describing a assessments of their trust of that client
disagreement incident representative.
and answering questions
relating to that incident.
A Model and Mark W. Nelson To examines professional Provides a model that Determinants of Professional Skepticism
Literature Review of skepticism (hereafter, PS) describes how audit in Audit Performance were Evidential
Professional in auditing. evidence combines with input, Skeptical judgment, Skeptical
Skepticism in auditor knowledge, action, Evidential outcome, Incentives,
Auditing traits, and incentives to Traits, Knowledge and Audit experience
produce judgments that and Training.
reflect PS.