Can multitasking influence professional scepticism?

Dennis D. Fehrenbacher, Anis Triki, Martin Michael Weisner

Research output: Contribution to journalArticleResearchpeer-review

Abstract

Motivated by concerns about the adverse effects of multitasking in audit practice and research that highlights the effects of mindset orientation on professional scepticism, we investigate how the performance of tasks consistent with different mindset orientations affects auditors’ professional scepticism in a subsequent, unrelated task. Results show that auditors who first complete a task that requires concrete (abstract) thinking display greater professional scepticism during a subsequent, unrelated task that involves evaluating a narrow and complete set of evidence (a broad and incomplete set of evidence). We discuss the implications for professional scepticism in multitasking environments.

Original languageEnglish
Pages (from-to)1277-1306
Number of pages30
JournalAccounting & Finance
Volume61
Issue number1
DOIs
Publication statusPublished - Mar 2021

Keywords

  • Auditors
  • Mindset
  • Multitasking
  • Scepticism
  • Task sequencing

Cite this