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Keywords: Perspective-taking
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2022) 37 (1): 129–150.
Published: 19 November 2021
...Shuk Ying Ho; Soon-Yeow Phang; Robyn Moroney Purpose This paper aims to investigate the combined effect of two interventions, perspective taking and incentives, on auditors’ professional skepticism (hereafter skepticism) when auditing complex estimates. Specifically, this paper examines...
