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Cited by 0Auditing, Earnings Management, GovernanceCorporate Governance and Financial ManagementAccounting and Financial Management

Professional skepticism and auditors’ judgments: Evidence from Tunisia

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Ennar, Hager, Damak-Ayadi, Salma·2024·Journal of Accounting and Management Information Systems
DOI 10.24818/jamis.2024.03007
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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.

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Related

Authors
Ennar, H., & Damak-Ayadi, S.
Affiliations
Tunis El Manar University (TN)
Venue
Journal of Accounting and Management Information Systems
Publisher
Bucharest University of Economic Studies
Published
2024-09-30
Volume
23
Issue
3
ISSN
  • 1843-8105 (ISSN-L)
  • 1583-4387
  • 2559-6004
DOI
10.24818/jamis.2024.03007
OpenAlex
W4403778219
Cited by
0
References
0
FWCI
0.00
Type
journal article
Language
en
Open access
Licence
cc-by
Locations
  • Accounting and Management Information Systems (publishedVersion, cc-by)
  • RePEc: Research Papers in Economics (submittedVersion)
  • Econstor (Econstor) (submittedVersion, cc-by)
  • DOAJ (DOAJ: Directory of Open Access Journals) (submittedVersion, cc-by-sa)
Topics
  • Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Governance and Financial Management
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
Keywords
professional skepticism, auditor judgment, control risk, audit quality

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