Sanne Janssen

Researcher

PhD Researcher at University of Antwerp & Maastricht University

PhD Dissertation – The ins and outs of professional skepticism
The objective of an external audit is to provide assurance to the users of financial statements on the quality of the reported information. A quality audit is therefore essential for the functioning of capital markets. The exercise of professional skepticism is often described as a key attribute for a quality audit. However, despite its alleged importance, the concept of professional skepticism is not well understood. This dissertation advances our understanding of professional skepticism by investigating professional skepticism traits as input factors, and as drivers of process and output factors of the audit. Results of this dissertation show that professional skepticism traits of auditors are significantly affected by personality traits and other individual differences, and differ significantly across ranks. Further, it shows that professional skepticism ultimately affects audit quality as professional skepticism traits are significant drivers of certain audit process and output factors. The holistic approach used in this dissertation allows me to provide recommendations for practitioners to enhance the exercise of professional skepticism.  
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Professional skepticism traits and fraud brainstorming quality
Auditing standards emphasize that fraud detection is an important objective of an audit and require the exercise of professional skepticism (PS) and a discussion among the engagement team to prevent and detect fraud. The purpose of this study is to examine whether professional skepticism is a driver of fraud brainstorming quality. We investigate the relationship between fraud brainstorming quality, using the measure of Brazel et al. (2010), and auditor’s professional skepticism traits. Using proprietary data from Dutch audit firms on 125 engagements, we find that neutral trait skepticism and professional moral courage of the partner have a significant effect on fraud brainstorming quality. We observe a higher attendance rate and contribution of specialists, more extensive discussion, longer preparation, and longer sessions for engagements led by partners with high neutral trait skepticism and high moral courage. We find no significant results for partners with a high presumptive doubt trait. Additional cross-sectional analyses show that the effect of professional skepticism on FBQ depends on situational, organizational conditions.
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The ins and outs of professional skepticism – Summary in Dutch
This dissertation shows that auditors’ inherent skeptical traits, shaped by personality and individual differences, significantly influence audit quality. More skeptical auditors improve fraud brainstorming and are more likely to issue going-concern opinions for distressed clients. The findings highlight the importance of recruiting auditors with the right traits and fostering team norms and reward systems that encourage skepticism. This is a summary of the dissertation in Dutch.
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De betrokkenheid van het auditcomité op de auditkwaliteit
Het auditcomité is een belangrijk onderdeel van de huidige corporate governance. Ondanks de steeds strenger wordende regelgeving op het gebied van onafhankelijkheid en expertise, is het nog steeds onduidelijk waarom sommige auditcomités onderpresteren en hoe dit de effectiviteit van de externe accountantscontrole beïnvloedt. Wij stellen dat, naast het hebben van de juiste vaardigheden, de betrokkenheid van het auditcomité bij het auditproces cruciaal is voor de effectiviteit van de audit. Communicatie, vertrouwen, ondersteuning, macht en leiderschap zijn belangrijke kenmerken die van invloed kunnen zijn op de manier waarop het auditcomité omgaat met meningsverschillen tussen het management en de accountant, en in hoeverre het auditcomité beide partijen kritisch zal uitdagen. Deze ‘zachte’ dimensies zijn nog onvoldoende onderzocht. Er is meer inzicht nodig voor de praktijk, academici en toezichthouders over hoe de betrokkenheid van het auditcomité kan worden gestimuleerd en hoe de betrokkenheid het auditproces beïnvloedt. Wij willen aantonen dat een actief en betrokken auditcomité in staat is om synergie te creëren met de externe accountant, waarbij beide partijen op elkaar vertrouwen en elkaar steunen. Die synergie kan het auditproces en de auditkwaliteit naar een hoger niveau tillen.
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Audit committees and audit quality – a review of the literature
The purpose of this literature review is to provide an overview of the academic literature on the relationship between audit committees (ACs) and audit quality (AQ). The starting point for our review is the most recent comprehensive overview of literature on corporate governance research in accounting and auditing by Carcello et al. (2011a). We start from their findings and conclusions, and add our review of studies on the relationship between ACs and AQ for the most current period, starting with 2011. In doing so, we draw from the IAASB (2014) conceptual framework on AQ that presents the key input, process and output factors that contribute to AQ.
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Auditors’ Professional Skepticism: Traits, Behavioral Intentions, and Actions
This study examines what drives auditors’ professional skepticism, a critical factor for audit quality. Using data from 663 auditors across six Dutch firms, the research explores how individual differences (such as gender, experience, and knowledge) and personality traits (Big Five and Dark Triad) influence skepticism.
It also applies the Theory of Planned Behavior to link skepticism traits with attitudes, social norms, and perceived control, showing how these factors shape intentions and actual skeptical actions during audits.
Key findings reveal that social pressure (subjective norms) is the strongest predictor of skeptical behavior, and that traits like conscientiousness, openness, and narcissism are positively associated with skepticism, while psychopathy and high agreeableness reduce it.
The study offers practical insights for audit firms and regulators on fostering a culture that promotes skepticism and improving interventions to enhance audit quality.
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Professional Skepticism Traits and Fraud Brainstorming Quality
Auditing standards emphasize that fraud detection is an important objective of an audit and require the exercise of professional skepticism (PS) and a discussion among the engagement team to prevent and detect fraud. The purpose of this study is to examine whether professional skepticism is a driver of fraud brainstorming quality. We investigate the relationship between fraud brainstorming quality, using the measure of Brazel et al. (2010), and auditor’s professional skepticism traits. Using proprietary data from Dutch audit firms on 125 engagements, we find that neutral trait skepticism and professional moral courage of the partner have a significant effect on fraud brainstorming quality. We observe a higher attendance rate and contribution of specialists, more extensive discussion, longer preparation, and longer sessions for engagements led by partners with high neutral trait skepticism and high moral courage. We find no significant results for partners with a high presumptive doubt trait. Additional cross-sectional analyses show that the effect of professional skepticism on FBQ depends on situational, organizational conditions.  
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Using Field-Based Evidence to Understand the Antecedents to Auditors’ Skeptical Actions
KEY TAKE-AWAYS We provide field-based evidence on antecedents to auditors’ skeptical actions, using over 600 auditors across all ranks from six audit firms as participants. We evaluate the relative importance of situational, client, and individual auditor characteristics, along with measures of auditors’ cognitive processing in relation to their self-reports of skeptical actions on one of their own audits. We find that the most important antecedents are each audit firm’s overall professional orientation, auditors’ individual feelings of accountability, their trait skepticism, their motivation to perform well on the engagement, and their intentions to behave skeptically. Auditors’ intentions are most influenced by social norms and less influenced by attitudes towards and self-efficacy about behaving skeptically. Other important antecedents include each audit firm’s quality control systems, certain individual auditors’ personality traits, their client-related industry expertise, and their audit knowledge. Our findings support various aspects of prior conceptual models and suggest ways in which audit firms can promote skeptical actions.  
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The drivers and impact of audit committee involvement on audit quality
The audit committee is an important component of current corporate governance. Despite increasingly strict regulations regarding independence and expertise, it remains unclear why some audit committees underperform and how this affects the effectiveness of the external audit. We argue that, in addition to having the right skills, the audit committee’s engagement in the audit process is crucial for audit effectiveness. Communication, trust, support, power, and leadership are key characteristics that can influence how the audit committee handles disagreements between management and the auditor, and to what extent the committee will critically challenge both parties. These “soft” dimensions have not yet been sufficiently studied. More insight is needed for practitioners, academics, and regulators on how audit committee engagement can be encouraged and how this engagement impacts the audit process. We aim to demonstrate that an active and engaged audit committee can create synergy with the external auditor, where both parties trust and support each other. This synergy can elevate the audit process and audit quality to a higher level.
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Audit Committee Involvement and Audit Quality
The audit committee is a key feature of contemporary corporate governance. Despite ever-tightening regulation concerning its independence and expertise, it still is unclear why some audit committees underperform, and how this impacts the effectiveness of the external audit. We argue that, next to having the appropriate skills, audit committee involvement in the audit process is crucial for its effectiveness. Communication, trust, and support between the audit committee and the external auditor, as well as the power and leadership of the audit committee are key features which may affect how the audit committee deals with disagreements between management and the auditor, and to what extent it will critically challenge both parties. However, these “soft” dimensions are understudied, and more insight is valuable for practitioners, academics, as well as regulators on what triggers audit committee involvement, and how this feeds back into the audit process. We aim to demonstrate that an active, involved audit committee is able to create synergies with the external auditor, which can streamline the audit process and enhance audit quality.  
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Audit Committees and Audit Quality
The purpose of this literature review is to provide an overview of the academic literature on the relationship between audit committees (ACs) and audit quality (AQ). The starting point for our review is the most recent comprehensive overview of literature on corporate governance research in accounting and auditing by Carcello et al. (2011a). We start from their findings and conclusions, and add our review of studies on the relationship between ACs and AQ for the most current period, starting with 2011. In doing so, we draw from the IAASB (2014) conceptual framework on AQ that presents the key input, process and output factors that contribute to AQ.  
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4th FAR International Conference booklet
The fourth annual conference of the Foundation for Auditing Research (FAR) was held in June 2019. The theme of the conference was ‘Evidence-informed policy making for the future of the auditing profession’. Therefore, the central question during all the presentations of this conference was: how can evidence-based auditing sector policy making be implemented? We are happy to offer you this conference report, which summarizes the keynote speeches and the FAR project presentations of preliminary research findings.  
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