FARview #34: What are the main drivers of auditors' skeptical actions?

16 April 2024

The title of the paper is ‘Using Field-Based Evidence to Understand the Antecedents to Auditors’ Skeptical Actions’. It has been accepted for publication in Auditing: A Journal of Practice & Theory.

In this pitch Kris Hardies (University of Antwerp) answers 7 questions:
1. Who are you?
2. What did you study in the paper?
3. Why is it relevant?
4. What’s new?
5. What did you find?
6. What can auditors and stakeholders learn from the findings?
7. What would be the best way to read the paper?

Sneak preview: the top factors driving the skeptical actions of auditors are: feelings of accountability, trait skepticism, the intention to behave skeptically and the professional orientation of the firm.

The paper is available here: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3717615

More information on the FAR-project regarding professional skepticism can be found here (e.g. FAR conference summaries, podcasts, masterclass report and working paper):
https://foundationforauditingresearch.org/en/research-publications/projects/2016b05-professional-skepticism-profiles-effects-on-audit-processes-and-outcomes-and-the-moderating-role-of-audit-firm-culture-dr-hardies/

This pitch is also available via Soundcloud: https://on.soundcloud.com/1dBB