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Keywords: Values
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Journal Articles
Facilitating the application of auditors’ underlying skeptical disposition: The relationship between trait skepticism and basic human values
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (1): 34–56.
Published: 08 January 2020
...Jahanzeb Khan; Noel Harding Purpose Motivated by ongoing calls for auditors to exercise an elevated level of professional skepticism, this paper aims to examine the relationship between basic human values (values) and an underlying skeptical disposition (trait skepticism). Understanding the values...
