Purpose: This paper aims to investigate the combined effect of two interventions, perspective taking and incentives, on auditors’ professional skepticism (hereafter skepticism) when auditing complex estimates. Specifically, this paper examines the different ways that perspective taking...

Concerns about the homogenization of accounting research have been expressed over an extended period of time. To understand the factors sustaining the persistence and spread of homogeneity we draw on Sewell’s (1992) development of Giddens (1976, 1979, 1981, 1984) ‘duality of structure’....