Ho, Shuk Ying; Phang, Soon-Yeow; Moroney, Robyn - In: Managerial Auditing Journal 37 (2021) 1, pp. 129-150
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...