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.