Understanding Professional Skepticism Through an Ethics Lens: A Research Note

Abstract

This chapter examines the relationship between four variables indicating ethical disposition – ethical sensitivity, ethical reasoning, concern for others, and egocentrism – and trait professional skepticism (PS) (Hurtt, 2010) among 119 first-year auditors. While there has been research addressing the link between ethical dispositional factors and state PS in auditors (e.g., Shaub & Lawrence, 1996), there is a lack of research into the link between ethical dispositional factors and trait PS (Hurtt, 2010). The results indicate that trait PS is higher in first-year auditors with higher levels of ethical reasoning, concern for others, and egocentrism. More ethically sensitive auditors do not demonstrate higher levels of trait PS, however. The results provide evidence that auditors’ ethical dispositions influence their ability to have the mindset necessary to carry out the investor protection role that requires adequate PS.

Citation

Shaub, M.K. (2020), "Understanding Professional Skepticism Through an Ethics Lens: A Research Note", Baker, C.R. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 23), Emerald Publishing Limited, Leeds, pp. 1-21. https://doi.org/10.1108/S1574-076520200000023001