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題名：The Influence of Client Fraud Risk and Client Cooperativeness on Professional Skepticism of Chinese Entry-level Auditors
書刊名：Academy of Taiwan Business Management Review
作者：Ying, Sammy Xiaoyan／Patel, Chris
出版日期：2015
卷期：11:2
頁次：頁44-54
原始連結：連回原系統網址new window
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Professional skepticism remains one of the most important and controversial topics in auditing. This study examines the influence of client fraud risk and client cooperativeness on professional skepticism among Chinese entry-level auditors in the context of evaluating audit evidence. Given that the essence of auditors’ professional skepticism rests on distrust of clients, this study draws on trust-related theories from psychological and cultural perspectives. Specifically, invoking trust theories in psychology research, this study hypothesizes that professional skepticism is likely to be positively influenced by client fraud risk. The results support the hypothesis and show that lower (higher) levels of client fraud risk lead to lower (higher) levels of professional skepticism. Furthermore, drawing on cooperation and guanxi dynamics associated with construction of trust in the Chinese culture, this study hypothesizes that professional skepticism is likely to be negatively influenced by client cooperativeness. The results support the hypothesis and show that higher (lower) levels of client cooperativeness lead to lower (higher) levels of professional skepticism. The findings may assist audit firms and auditing educators in improving training and education programs and enhancing entry-level auditors’ abilities to maintain professional skepticism. Practitioners and regulators may also benefit from increasing awareness of psychological and cultural factors in influencing professional skepticism.
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其他
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圖書論文
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