Skeptical Judgments and Self-Construal: A Comparative Study between Chinese Accounting Students in Australia and China

2016 ◽  
Vol 15 (3) ◽  
pp. 97-111 ◽  
Author(s):  
Sammy X. Ying ◽  
Chris Patel
Keyword(s):  
Comparative Study ◽  
Data Availability ◽  
Accounting Students ◽  
Personality Variable ◽  
Professional Skepticism ◽  
Research Instrument ◽  
Entry Level ◽  
Self Construal ◽  
Interdependent Self

ABSTRACT We contribute to the literature on professional skepticism by examining the influence of a relevant antecedent personality variable, namely self-construal on skeptical judgments. We examine how Chinese accounting students in two distinct learning and cultural environments, Australia and China, are likely to differ in their self-construal, and how these differences may influence their skeptical judgments. We used final-year undergraduate accounting students as proxies for entry-level auditors. Our results show that Chinese accounting students in Australia scored higher on measures of independent and lower on measures of interdependent self-construal than their counterparts in China. Furthermore, we examine the influence of self-construal on skeptical judgments through two conflicting and competing perspectives, namely auditors' perceived relationship with clients' management and auditors' perceived relationship with their superiors. Our results support the perspective based on auditors' perceived relationship with their superiors and show that interdependents are more skeptical than independents. We argue that interdependents are more concerned with pleasing and maintaining harmonious relationships with their superiors. Therefore, they are more cautious and more rigorous in carrying out their audit duties in order to ensure that they are not criticized by superiors. These findings suggest that possible competing and conflicting perspectives need to be taken into account when examining skeptical judgments. Data Availability: The research instrument is available from the first author.

The Effect of Multiple Auditors on Deception Detection in a Client Inquiry Setting

2017 ◽  
Vol 30 (1) ◽  
pp. 39-58 ◽  
Author(s):  
Holderness D. Kip
Keyword(s):  
General Practice ◽  
Path Analysis ◽  
Deception Detection ◽  
Data Availability ◽  
Accounting Students ◽  
Master's Level ◽  
Entry Level ◽  
Behavioral Cues ◽  
Auditor Judgments ◽  
Prior Literature

ABSTRACT Auditors frequently gather information by conducting client inquiries. During these inquiries, auditors should be alert to verbal and nonverbal cues emanating from members of client personnel that might be indicative of deception. Extant literature on deception suggests that the general practice of using a single auditor to conduct client inquiries may limit the ability of auditors to detect deception. Using Master's-level accounting students as a proxy for entry-level auditors, I examine how the use of one or two auditors affects the behavioral cues (nervousness and discussion) of client personnel that may indicate deception during inquiries, and whether two auditors are more likely to act upon deceptive cues than a single auditor (as measured by subsequent audit judgments). Results of a path analysis suggest that deceptive behavioral cues are more apparent in the presence of two auditors, and that two auditors are more likely than a single auditor to successfully incorporate behavioral cues into subsequent auditor judgments. This paper contributes to prior literature on client inquiries and interpersonal deception theory. Data Availability: Data used in this study are available from the author upon request.

scholarly journals Can We Shape Trait Professional Skepticism through University Accounting Programs? Evidence from Polish University

2019 ◽  
Vol 11 (1) ◽  
pp. 291 ◽  
Author(s):  
Maciej Ciołek ◽  
Izabela Emerling
Keyword(s):  
Robustness Analysis ◽  
Management Program ◽  
Accounting Students ◽  
Professional Experience ◽  
Control Group ◽  
First Year ◽  
Professional Skepticism ◽  
Entry Level ◽  
Change In The Mean ◽  
The Mean

This paper examines whether it is possible to shape trait professional skepticism of accounting students through undergraduate and graduate university programs. Using Hurtt’s Professional Skepticism Scale (HPSS), we surveyed 432 students of the Poznań University of Economics, who follow either one of the accounting programs or the management program. Comparing the mean scores of first-year undergraduates from each program, who have been studying only for two weeks (initial level of skepticism), with the mean scores of the final-year students as proxies for the entry-level auditors (audit assistants), we calculated the change in the mean scores of students’ trait skepticism over four years of study. The results show that only the ACCA-accredited (Association of Chartered Certified Accountants) accounting program significantly increased the level of trait skepticism of the accounting students in comparison to the control group and students who followed the standard accounting program. The robustness analysis shows that independent variables, such as age, the future job that subjects wish to occupy, and the length of professional experience, have no significant impact on the results obtained. However, that both gender and professional experience have a significant impact on the mean scores may be considered as variables supporting the change of professional skepticism within the four years of study.

Gender, Stigma, Relational Interdependent Self-Construal, and Attitudes Toward Professional Help Seeking

2010 ◽  
Author(s):  
Munyi Shea ◽  
Nick Cruz ◽  
Deisy Guardado ◽  
Viviana Jimmez ◽  
Winnie Shi ◽  
...  
Keyword(s):  
Help Seeking ◽  
Professional Help ◽  
Self Construal ◽  
Interdependent Self

Audit and Tax Career Paths in Public Accounting: An Analysis of Student and Professional Perceptions

2013 ◽  
Vol 28 (2) ◽  
pp. 213-231 ◽  
Author(s):  
Derek W. Dalton ◽  
Steve Buchheit ◽  
Jeffrey J. McMillan
Keyword(s):  
Business Processes ◽  
Data Availability ◽  
Accounting Students ◽  
Daily Routine ◽  
Limited Information ◽  
Student Survey ◽  
Public Accounting ◽  
Accounting Professionals ◽  
Job Opportunities ◽  
Client Relationships

SYNOPSIS Upper-division accounting students frequently direct their public accounting careers toward audit or tax “tracks” based on what appears to be limited information. Surprisingly, prior research has not investigated the factors that affect this fundamentally important career decision. We conduct two surveys to investigate the relevant factors of the audit-tax decision from the perspectives of upper-division accounting students and experienced public accounting professionals. Our student survey documents the underlying factors that influence the audit-tax decision. For example, accounting students who plan to pursue careers in audit believe that they will have more client interaction, better future job opportunities (i.e., industry positions), and greater knowledge of business processes if they work in audit (as opposed to tax). In contrast, accounting students who plan to pursue careers in tax perceive that they will have a more stable daily routine, develop more specialized skills, and build more collaborative client relationships if they work in tax (as opposed to audit). While our public accounting respondents agree with many of the students' perceptions, professionals also disagree with several of the students' perceptions, suggesting misimpressions of practice. Our results should be of interest to the accounting professionals, firm recruiters, and accounting professors who advise future accounting professionals. Data Availability: Data are available upon request.

The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation

2018 ◽  
Vol 31 (2) ◽  
pp. 135-143 ◽  
Author(s):  
Joseph F. Brazel ◽  
Christine Gimbar ◽  
Eldar M. Maksymov ◽  
Tammie J. Schaefer
Keyword(s):  
Positive Outcome ◽  
Original Study ◽  
Research Note ◽  
Data Availability ◽  
Professional Skepticism ◽  
Initial Effect ◽  
Additional Testing ◽  
Failed Attempt ◽  
Negative Outcome

ABSTRACT In this research note, we replicate Brazel, Jackson, Schaefer, and Stewart's (2016) study of how auditors evaluate skeptical behavior. Like the original study, we find that evaluators reward audit staff who exercise appropriate levels of skepticism and identify a misstatement (positive outcome). However, when no misstatement is identified (negative outcome), evaluators penalize staff who exercise appropriate levels of skepticism. One factor causing this outcome effect may be that exercising skepticism typically causes budget overages due to additional testing. Hence, we examine whether formally attributing the budget overage to skeptical judgments and actions in the audit budget file reduces outcome effects. However, while replicating the initial effect across three separate studies, we have been unable to reduce this effect. Thus, it is clear that the outcome effect in this context is very robust. Data Availability: Contact the authors.

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