| 000 | 02175nab a2200229 a 4500 | ||
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| 999 |
_c199469 _d199469 |
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| 003 | OSt | ||
| 005 | 20200226102032.0 | ||
| 008 | 191218s20162013xxu||||| |||| 00| 0 eng d | ||
| 040 |
_aCO-BoUGC _cCO-BoUGC |
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| 100 | 1 |
_aBrazel, Joseph F. _9177835 |
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| 245 | 1 | 4 |
_aThe outcome effect and professional skepticism _cJoseph F. Brazel, Scott B. Jackson, Tammie J. Schaefer & Bryan W. Stewart |
| 300 | _aPáginas 1577 a la 1599 | ||
| 520 | 3 | _aDespite the importance placed on professional skepticism by the accounting profession and regulators, the failure of auditors to exercise an appropriate level of skepticism continues to be a global issue. We experimentally test a potential barrier to skepticism. We find that outcome knowledge biases supervisors' evaluations of skeptical behavior. Holding a staff member's skeptical judgments and acts constant, superiors on the engagement team evaluate the staff's skeptical behavior based on whether the staff's investigation of an issue ultimately identifies a misstatement. Our evidence suggests that evaluators penalize auditors who employ an appropriate level of skepticism, but do not identify a misstatement. Although consultation with their superiors while exercising skepticism improved staff auditors' performance evaluations, consultation did not effectively mitigate the outcome effect on their evaluations. Last, we observe that auditors in the field anticipate that their superiors will be influenced by outcome knowledge when they evaluate their skeptical behavior. Collectively, our results depict an evaluation system that may inadvertently discourage skepticism among auditors in the field. | |
| 650 | 1 | 4 |
_991036 _aContabilidad _vPublicaciones seriadas |
| 650 | 2 | 4 |
_aAuditoría _vPublicaciones seriadas _9177836 |
| 650 | 2 | 4 |
_9177445 _aAuditores _xResponsabilidad profesional _vPublicaciones seriadas |
| 700 | 1 |
_aJackson, Scott B. _9177837 |
|
| 700 | 1 |
_aSchaefer, Tammie J. _9177838 |
|
| 700 | 1 |
_aStewart, Brian W. _9177839 |
|
| 773 | 0 |
_082265 _9374973 _aThe accounting review 2016 V.91 No.6 (Nov) _o0000002032091 _x0001-4826 (papel) _h23 páginas _nIncluye tablas, figuras y referencias bibliográficas |
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| 942 |
_2ddc _cART |
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