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Assuring a new market : the interplay between country-level and company-level factors on the demand for greenhouse gas (GHG) information assurance and the choice of assurance provi...

Kim, Sarah; Green, Wendy J.; Johnstone, Karla M. - In: Auditing : a journal of practice & theory 35 (2016) 3, pp. 141-168

Persistent link: https://www.econbiz.de/10011553085

The comparative effect of process and outcome accountability in enhancing professional scepticism

Kim, Sarah; Trotman, Ken T. - In: Accounting and finance : journal of the Accounting … 55 (2015) 4, pp. 1015-1040

Persistent link: https://www.econbiz.de/10011441369

Elevating professional scepticism : an exploratory study into the impact of accountability pressure and knowledge of the superior's preferences

Gong, Yi Fei; Kim, Sarah; Harding, Noel - In: Managerial auditing journal 29 (2014) 8, pp. 674-694

Persistent link: https://www.econbiz.de/10010429750

Can I interrupt you? : understanding and minimizing the negative effects of brief interruptions on audit judgment quality

Kim, Sarah; Mayorga, Diane M.; Harding, Noel - In: International journal of auditing : IJA 21 (2017) 2, pp. 198-211

Persistent link: https://www.econbiz.de/10011694969

The effect of a superior's perceived expertise on the predecisional distortion of evidence by auditors

Kim, Sarah; Harding, Noel - In: Auditing : a journal of practice & theory 36 (2017) 1, pp. 109-127

Persistent link: https://www.econbiz.de/10011670142

Linking Skeptical Judgment with Skeptical Action : Consideration of Client Identification and Professional Commitment

Ortegren, Marc - 2016

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....

Persistent link: https://www.econbiz.de/10012999643