A Research Note on the Relationship Between Professional Skepticism and Client Advocacy ^☆

Note: This chapter was accepted by Guest Editor: Vicky Arnold, Ernst and Young Professor of Accounting, Kenneth G. Dixon School of Accounting, University of Central Florida.

Previously published under the name Donna Bobek.

Abstract

This research note investigates the relationship between the constructs of professional skepticism and client advocacy as they relate to accountants’ roles as auditors and tax professionals. Although Pinsker, Pennington, and Schafer (2009) implicitly treat advocacy and professional skepticism as opposing constructs, the purpose of this research note is to explicitly examine whether an accounting professional can be both a professional skeptic and a client advocate. Two hundred and six experienced accounting professionals with a mixture of accounting and tax backgrounds responded to a client advocacy scale (Pinsker et al., 2009) and a professional skepticism scale (Hurtt, 2010). Results indicate that while tax professionals have higher levels of client advocacy than auditors, both groups have similar levels of professional skepticism. Moreover, no correlation emerges between participants’ responses to the advocacy and the full professional skepticism scale or five of its six sub-scales. These results provide evidence that client advocacy is a separate and distinct construct from professional skepticism. These findings have implications for behavioral accounting researchers by demonstrating that these two constructs are not related; thus, it is important to separately measure client advocacy and professional skepticism when they are relevant to a research question.

Citation

Schmitt, D.B., Hageman, A.M. and Radtke, R.R. (2014), "A Research Note on the Relationship Between Professional Skepticism and Client Advocacy ^☆

Note: This chapter was accepted by Guest Editor: Vicky Arnold, Ernst and Young Professor of Accounting, Kenneth G. Dixon School of Accounting, University of Central Florida.

Previously published under the name Donna Bobek.

", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 17), Emerald Group Publishing Limited, Leeds, pp. 161-182. https://doi.org/10.1108/S1475-148820140000017005