Development of a Scale to Measure Professional Skepticism

✍ Scribed by Hurtt, R. Kathy

• Book ID: 120376128
• Publisher: American Accounting Association
• Year: 2010
• Tongue: English
• Weight: 196 KB
• Volume: 29
• Category: Article
• ISSN: 0278-0380
• DOI: 10.2308/aud.2010.29.1.149

✦ Synopsis

SUMMARY: Professional skepticism is an important concept in audit practice, as evidenced by its prominence throughout the auditing standards. In this paper I propose that professional skepticism is a multi-dimensional individual characteristic. As an individual characteristic, professional skepticism can be both a trait (a relatively stable, enduring aspect of an individual) and also a state (a temporary condition aroused by situational variables). I develop a scale designed to ex ante measure an individual’s level of trait professional skepticism based on characteristics derived from audit standards, psychology, philosophy, and consumer behavior research. I conduct a rigorous and iterative scale validation process using students and professional auditors. The final 30-item professional skepticism scale with instructions for use is included, as well as suggestions for future research.