Drawing on the literature from cognitive neuroscience and auditing research on professional
skepticism (PS), this paper identifies new research questions, determinants, and theories …

Purpose While academic research has been conducted on auditors' ability to exercise
professional skepticism in face-to-face client interviews, little is known about auditors' …

Communication becomes core and one of the most important roles in many business
practices, indeed audit as a service product is no exception to communication needs. This …

Professional skepticism is considered an essential component of audit quality.
Consequently, research has focused on ways to increase skepticism by identifying factors …

Fraud perpetrators realize the importance of conveying a positive first impression to others.
We examine how auditors' first impressions of client personnel interact with supervisors' …

The study experimentally examines the usability of a participant's writing style in email
inquiries for fraud (misrepresentation) risk assessment by determining whether auditors can …

Due to the increasing interest in the quality of auditing by writers, researchers and regulators
of the auditing profession. The matter necessitated a statement of the extent to which the …

The research aims to shed light on the time constraint and its importance as a determinant in
the work of the auditor, and clarify the concept and importance of his practice of professional …

نظرا للاهتمام المتزايد بجودة التدقيق من قبل الكتاب والباحثين والمنظمين لمهنة التدقيق. أستدعى
الأمر إلى بيان مدى ممارسة المدقق للشك المهني, لما لها تأثير كبير في اكتشاف الأخطاء والتحريفات …‎

La littérature des théories des organisations étudie principalement les secrets pour les
conséquences stratégiques des informations qu'ils renferment (paradigme informationnel) …