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

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)...

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Veröffentlicht in:	Behavioral research in accounting 2019-09, Vol.31 (2), p.135-143
Hauptverfasser:	Brazel, Joseph F., Gimbar, Christine, Maksymov, Eldar M., Schaefer, Tammie J.
Format:	Artikel
Sprache:	eng
Schlagworte:	Auditing Auditors Audits Behavior Federal budget Skepticism
Online-Zugang:	Volltext
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