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Professional skepticism and auditors’ judgments: Evidence from Tunisia

Year: 2024

Type: article

Abstract: Research Question: What is the impact of professional skepticism on auditors' judgment across varying levels of control risk?Motivation: Professional skepticism has attracted the attention of various regulators, practitioners, and researchers.However, the empirical results of previous studies have not consistently yielded findings regarding the impact of professional skepticism on auditors' judgment.Idea: This paper aims to investigate the relationship between professional skepticism and auditors' judgment across different control risk scenarios within the Tunisian context.

Source: Accounting and Management Information Systems

DOI: 10.24818/jamis.2024.03007

Authors: Hager Ennar, Salma Damak-Ayadi

Institution: Tunis El Manar University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4403778219

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