Is auditors’ professional scepticism a “double-edged sword”?

Yan Sun, Wancong Jia and Suyi Liu

Accounting Forum, 2022, vol. 46, issue 3, 241-263

Abstract: Professional scepticism is an indispensable quality for auditors as well as a key determinant of their behaviour and decisions. However, higher professional scepticism can negatively affect auditors’ ability to deal with the growing complexity and uncertainty in auditing. Using a sample of 163 auditors from auditing firms, this study examines the impact of auditors’ professional scepticism on positive audit behaviour, defined as actions auditors take to improve themselves or the environment with an eye to the future. We also explore an effective coping mechanism that weakens this negative impact. The results show that professional scepticism has a negative impact on positive audit behaviour, and that organisational trust can fully mediate this negative impact. Additionally, the person–organisation fit between auditor and auditing firm can weaken the negative impact of professional scepticism on organisational trust, which further weakens the negative impact of professional scepticism on positive audit behaviour. This study complements the literature on professional scepticism and positive audit behaviour and provides empirical evidence and theoretical references for understanding professional scepticism as a “double-edged sword”.

Date: 2022
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DOI: 10.1080/01559982.2021.1944028

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