2026-09-22T06:09:44Z https://www.ideals.illinois.edu/oai-pmh

oai:www.ideals.illinois.edu:2142/115299 2023-07-11 col_2142_5131 col_2142_16440 com_2142_5130 com_2142_16439 com_2142_9216

2022-05 application/pdf en text Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2024-05-01 The student, Alex Johanns, accepted the attached license on 2022-04-11 at 11:07. The student, Alex Johanns, submitted this Dissertation for approval on 2022-04-11 at 11:30. This Dissertation was approved for publication on 2022-04-13 at 14:19. DSpace SAF Submission Ingestion Package generated from Vireo submission #17627 on 2022-11-05 at 19:08:40 Hobson, Jessen L Peecher, Mark E Mendoza, Kim I Napolitano, Chris M Zhou, Yuepin D Desirable effects and undesirable side effects of interventions aimed to improve auditors' exercise of professional skepticism Johanns, Alex Jeffrey 2022-04-13 professional skepticism audit quality wise-thinking disposition individual differences mindset I propose that the strength of auditors’ wise-thinking dispositions not only characterizes how they naturally exercise professional skepticism but moderates their responses to situational interventions aimed to help auditors exercise professional skepticism more appropriately. To explore these predictions, I conduct an experiment to examine interactions between the strength of auditors’ wise-thinking dispositions and two interventions that have been proposed in the audit literature: (1) revising the language used to frame auditing standards to include phrases designed to activate a more appropriately skeptical mindset; and (2) requiring auditors to document a minimum amount of evidence contrary to management’s assertions. I predict and find that these interventions help auditors who have weaker wise-thinking dispositions to exercise professional skepticism more appropriately and more efficiently, but also have potentially costly side effects as they reduce the efficiency with which auditors with stronger wise-thinking dispositions display professional skepticism. This study has implications for standard setters, regulators, and audit firms in their continued efforts to encourage auditors to appropriately exercise professional skepticism. Thesis eng https://hdl.handle.net/2142/115299 Copyright 2022 Alex Johanns Ph.D. Dissertation Accountancy University of Illinois at Urbana-Champaign Accountancy