Inhibiting and driving factors of professional skepticism from the social learning perspective

Takiah Mohd Iskandar, Zakiah Muhammaddun Mohamed, Romlah Jaffar, Sayed Alwee Hussnie Sayed Hussin

Research output: Contribution to journalArticle

2 Citations (Scopus)

Abstract

Prior studies suggest that higher professional skepticism among auditors can reduce the likelihood of material misstatements in companies' financial reports. Past research views the influence of auditors' skeptic mindset on audit work from the cognitive learning perspective. The cognitive learning perspective recognizes personality traits of individuals in addition to knowledge and experience to form professional skepticism. This study, on the other hand, argues that auditors acquire and manifest knowledge on skepticism through the social learning process. Based on data from focus group discussions, this study finds that auditors accumulate knowledge on professional skepticism through their experience, which they articulate and appropriate at the workplace. The working environment within the audit firm influences the way auditors assimilate professional skepticism in their actions. The different social learning environments in different audit firms result in the formation of knowledge on professional skepticism in the minds of individual auditors differently. The study suggests that audit firms need to facilitate the learning process among auditors to ensure that they gain proper knowledge on the concept and application of professional skepticism.

Original languageEnglish
Pages (from-to)427-444
Number of pages18
JournalInternational Journal of Economics and Management
Volume10
Issue numberSpecialissue2
Publication statusPublished - 2016

Fingerprint

Factors
Professional skepticism
Auditors
Social learning
Audit firms
Learning process
Audit
Personality traits
Learning environment
Work place
Focus group discussion
Skepticism
Mindset
Working environment

Keywords

  • Professional skepticism
  • Social learning perspective

ASJC Scopus subject areas

  • Business and International Management
  • Economics, Econometrics and Finance(all)
  • Strategy and Management

Cite this

Inhibiting and driving factors of professional skepticism from the social learning perspective. / Iskandar, Takiah Mohd; Mohamed, Zakiah Muhammaddun; Jaffar, Romlah; Hussin, Sayed Alwee Hussnie Sayed.

In: International Journal of Economics and Management, Vol. 10, No. Specialissue2, 2016, p. 427-444.

Research output: Contribution to journalArticle

Iskandar, Takiah Mohd ; Mohamed, Zakiah Muhammaddun ; Jaffar, Romlah ; Hussin, Sayed Alwee Hussnie Sayed. / Inhibiting and driving factors of professional skepticism from the social learning perspective. In: International Journal of Economics and Management. 2016 ; Vol. 10, No. Specialissue2. pp. 427-444.
@article{5447faf14b17459b952a1c342fc3d81d,
title = "Inhibiting and driving factors of professional skepticism from the social learning perspective",
abstract = "Prior studies suggest that higher professional skepticism among auditors can reduce the likelihood of material misstatements in companies' financial reports. Past research views the influence of auditors' skeptic mindset on audit work from the cognitive learning perspective. The cognitive learning perspective recognizes personality traits of individuals in addition to knowledge and experience to form professional skepticism. This study, on the other hand, argues that auditors acquire and manifest knowledge on skepticism through the social learning process. Based on data from focus group discussions, this study finds that auditors accumulate knowledge on professional skepticism through their experience, which they articulate and appropriate at the workplace. The working environment within the audit firm influences the way auditors assimilate professional skepticism in their actions. The different social learning environments in different audit firms result in the formation of knowledge on professional skepticism in the minds of individual auditors differently. The study suggests that audit firms need to facilitate the learning process among auditors to ensure that they gain proper knowledge on the concept and application of professional skepticism.",
keywords = "Professional skepticism, Social learning perspective",
author = "Iskandar, {Takiah Mohd} and Mohamed, {Zakiah Muhammaddun} and Romlah Jaffar and Hussin, {Sayed Alwee Hussnie Sayed}",
year = "2016",
language = "English",
volume = "10",
pages = "427--444",
journal = "International Journal of Economics and Management",
issn = "1823-836X",
publisher = "Universiti Putra Malaysia",
number = "Specialissue2",

}

TY - JOUR

T1 - Inhibiting and driving factors of professional skepticism from the social learning perspective

AU - Iskandar, Takiah Mohd

AU - Mohamed, Zakiah Muhammaddun

AU - Jaffar, Romlah

AU - Hussin, Sayed Alwee Hussnie Sayed

PY - 2016

Y1 - 2016

N2 - Prior studies suggest that higher professional skepticism among auditors can reduce the likelihood of material misstatements in companies' financial reports. Past research views the influence of auditors' skeptic mindset on audit work from the cognitive learning perspective. The cognitive learning perspective recognizes personality traits of individuals in addition to knowledge and experience to form professional skepticism. This study, on the other hand, argues that auditors acquire and manifest knowledge on skepticism through the social learning process. Based on data from focus group discussions, this study finds that auditors accumulate knowledge on professional skepticism through their experience, which they articulate and appropriate at the workplace. The working environment within the audit firm influences the way auditors assimilate professional skepticism in their actions. The different social learning environments in different audit firms result in the formation of knowledge on professional skepticism in the minds of individual auditors differently. The study suggests that audit firms need to facilitate the learning process among auditors to ensure that they gain proper knowledge on the concept and application of professional skepticism.

AB - Prior studies suggest that higher professional skepticism among auditors can reduce the likelihood of material misstatements in companies' financial reports. Past research views the influence of auditors' skeptic mindset on audit work from the cognitive learning perspective. The cognitive learning perspective recognizes personality traits of individuals in addition to knowledge and experience to form professional skepticism. This study, on the other hand, argues that auditors acquire and manifest knowledge on skepticism through the social learning process. Based on data from focus group discussions, this study finds that auditors accumulate knowledge on professional skepticism through their experience, which they articulate and appropriate at the workplace. The working environment within the audit firm influences the way auditors assimilate professional skepticism in their actions. The different social learning environments in different audit firms result in the formation of knowledge on professional skepticism in the minds of individual auditors differently. The study suggests that audit firms need to facilitate the learning process among auditors to ensure that they gain proper knowledge on the concept and application of professional skepticism.

KW - Professional skepticism

KW - Social learning perspective

UR - http://www.scopus.com/inward/record.url?scp=85017347088&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=85017347088&partnerID=8YFLogxK

M3 - Article

AN - SCOPUS:85017347088

VL - 10

SP - 427

EP - 444

JO - International Journal of Economics and Management

JF - International Journal of Economics and Management

SN - 1823-836X

IS - Specialissue2

ER -