Purpose –The purpose of this paper is to investigate whether accountability pressure and ignorance with regard to the preferences and views of the superior are necessary characteristics of the decision environment to effectively encourage pre-emptive self-criticism and elevate professional...

Purpose – The purpose of this paper is to investigate whether accountability pressure and ignorance with regard to the preferences and views of the superior are necessary characteristics of the decision environment to effectively encourage pre-emptive self-criticism and elevate professional...

Professional skepticism is of major concern in the auditing profession. This study evaluates how skeptical judgment translates into skeptical action, and assesses the influence of client identification and professional commitment on the link between skeptical judgment and skeptical action....