美国和印度未来审计师的实证评估使用特质专业怀疑的三个维度

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE Managerial Auditing Journal Pub Date : 2022-05-24 DOI:10.1108/maj-09-2021-3309
Gabe Dickey, R. Bell, Sri Beldona
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引用次数: 1

摘要

目的了解影响附属离岸实体审计工作质量的因素已成为美国会计师事务所的当务之急。本文旨在更好地理解文化差异对美国和印度未来审计师职业怀疑心态特征的影响。设计/方法论/方法作者使用Hurtt(2010)职业怀疑量表(HPSS)来评估文化对美国和印度未来审计师样本的职业怀疑心态特征的影响。研究结果作者确定了HPSS中特质-职业怀疑论的三个不同维度。研究发现,美国和印度审计专业学生在特质专业怀疑论的证据“信任但验证”维度上没有显著差异;然而,美国学生在行为“假定怀疑”和自立维度上的得分更高。实际含义鉴于文化对特质职业怀疑论有显著影响,公司和监管机构应该高度认识被派往海外的工作类型。使用附属离岸实体的公司还应确保使用稳健的整合实践,以促进执行质量审计所需的专业怀疑水平。独创性/价值通过确定HPSS中的三个独立维度,该研究在理解影响美国会计师事务所关键附属离岸实体审计程序质量的因素方面迈出了重要一步。
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An empirical evaluation of future auditors in the U.S.A. and India using the trifurcated dimensions of trait professional skepticism
Purpose Understanding the factors that impact the audit quality of work performed by affiliated offshore entities has become imperative for US accounting firms. The purpose of this paper is to gain a better understanding of the role that cultural differences have on the trait professional skepticism mindset of future auditors in the USA and India. Design/methodology/approach The authors use the Hurtt (2010) Professional Skepticism Scale (HPSS) to evaluate the role that culture has on the trait professional skepticism mindset of a sample of future auditors in the USA and India. Findings The authors identify three distinct dimensions of trait professional skepticism embedded in the HPSS. The research finds no significant differences between USA and Indian auditing students on the evidential “trust but verify” dimension of trait professional skepticism; however, US students score higher on the behavioral “presumptive doubt” and self-reliance dimensions. Practical implications Given culture significantly influences trait professional skepticism, firms and regulators should be highly cognizant of the type of work that is being sent offshore. Firms using affiliated offshore entities should also ensure that robust integration practices are used to facilitate the level of professional skepticism necessary to perform a quality audit. Originality/value By identifying three separate dimensions in the HPSS, the research takes an important step in understanding the factors that impact the quality of audit procedures performed in a critical affiliated offshore entity for US-based accounting firms.
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来源期刊
CiteScore
5.40
自引率
13.80%
发文量
45
期刊介绍: The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.
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