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Keywords: Audit judgment
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Journal Articles
Enhancing the auditor's mindset: a framework for nurturing professional skepticism
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (1): 222–243.
Published: 05 December 2023
... the enquiry essential for nurturing professional skepticism. Originality/value This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self...
