What are the main drivers of auditors' skeptical actions?

What are the main drivers of auditors' skeptical actions?

This pitch provides a quick feel for the answers to this important question, provided by a recent study by Kris Hardies, Sanne Janssen, Ann Vanstraelen and Maastricht University and Karla M. Zehms.

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.