The combined effect of perspective-taking and incentives on professional skepticism
Purpose This paper aims to investigate the combined effect of two interventions, perspective
taking and incentives, on auditors' professional skepticism (hereafter skepticism) when …
taking and incentives, on auditors' professional skepticism (hereafter skepticism) when …
Sparked Intuition Power: An Audit Risk Activity
M Barnes, K Enget, M Heberer - Journal of Risk and Financial …, 2024 - mdpi.com
This case explores the subjective nature of professional judgment related to audit risk
through the lens of a fictitious company, Sparked Intuition Power (SIP). SIP has just been …
through the lens of a fictitious company, Sparked Intuition Power (SIP). SIP has just been …