Professional skepticism

the combined effect of partner style and team identity salience

Edward Stevens, Robyn Moroney, John Webster

Research output: Contribution to journalArticleResearchpeer-review

Abstract

Although essential in the delivery of a high-quality audit, regulators report their concerns about an apparent lack of professional skepticism exercised by auditors. In an experiment, we use regulatory focus and social identity theories to examine how the style used by a partner (supportive or unsupportive) when allocating a task and team identity salience (high or low) combine to impact skepticism. We find that when team identity salience is high, auditors demonstrate greater skepticism when a partner's style is supportive rather than unsupportive. In additional analysis, we also consider how motivation moderates the effect of partner style and team identity salience on skepticism and retest our hypotheses using a different measure of skepticism. Our results suggest that team identity salience is important when considering the effect of partner style on professional skepticism.

Original languageEnglish
Pages (from-to)279-291
Number of pages13
JournalInternational Journal of Auditing
Volume23
Issue number2
DOIs
Publication statusPublished - Jul 2019

Keywords

  • partner style
  • professional skepticism
  • regulatory focus theory
  • social identity theory
  • team identity salience

Cite this

@article{e5f6ef4f65634d868e80b4957345aba0,
title = "Professional skepticism: the combined effect of partner style and team identity salience",
abstract = "Although essential in the delivery of a high-quality audit, regulators report their concerns about an apparent lack of professional skepticism exercised by auditors. In an experiment, we use regulatory focus and social identity theories to examine how the style used by a partner (supportive or unsupportive) when allocating a task and team identity salience (high or low) combine to impact skepticism. We find that when team identity salience is high, auditors demonstrate greater skepticism when a partner's style is supportive rather than unsupportive. In additional analysis, we also consider how motivation moderates the effect of partner style and team identity salience on skepticism and retest our hypotheses using a different measure of skepticism. Our results suggest that team identity salience is important when considering the effect of partner style on professional skepticism.",
keywords = "partner style, professional skepticism, regulatory focus theory, social identity theory, team identity salience",
author = "Edward Stevens and Robyn Moroney and John Webster",
year = "2019",
month = "7",
doi = "10.1111/ijau.12161",
language = "English",
volume = "23",
pages = "279--291",
journal = "International Journal of Auditing",
issn = "1090-6738",
publisher = "Wiley-Blackwell",
number = "2",

}

Professional skepticism : the combined effect of partner style and team identity salience. / Stevens, Edward; Moroney, Robyn; Webster, John.

In: International Journal of Auditing, Vol. 23, No. 2, 07.2019, p. 279-291.

Research output: Contribution to journalArticleResearchpeer-review

TY - JOUR

T1 - Professional skepticism

T2 - the combined effect of partner style and team identity salience

AU - Stevens, Edward

AU - Moroney, Robyn

AU - Webster, John

PY - 2019/7

Y1 - 2019/7

N2 - Although essential in the delivery of a high-quality audit, regulators report their concerns about an apparent lack of professional skepticism exercised by auditors. In an experiment, we use regulatory focus and social identity theories to examine how the style used by a partner (supportive or unsupportive) when allocating a task and team identity salience (high or low) combine to impact skepticism. We find that when team identity salience is high, auditors demonstrate greater skepticism when a partner's style is supportive rather than unsupportive. In additional analysis, we also consider how motivation moderates the effect of partner style and team identity salience on skepticism and retest our hypotheses using a different measure of skepticism. Our results suggest that team identity salience is important when considering the effect of partner style on professional skepticism.

AB - Although essential in the delivery of a high-quality audit, regulators report their concerns about an apparent lack of professional skepticism exercised by auditors. In an experiment, we use regulatory focus and social identity theories to examine how the style used by a partner (supportive or unsupportive) when allocating a task and team identity salience (high or low) combine to impact skepticism. We find that when team identity salience is high, auditors demonstrate greater skepticism when a partner's style is supportive rather than unsupportive. In additional analysis, we also consider how motivation moderates the effect of partner style and team identity salience on skepticism and retest our hypotheses using a different measure of skepticism. Our results suggest that team identity salience is important when considering the effect of partner style on professional skepticism.

KW - partner style

KW - professional skepticism

KW - regulatory focus theory

KW - social identity theory

KW - team identity salience

UR - http://www.scopus.com/inward/record.url?scp=85069529635&partnerID=8YFLogxK

U2 - 10.1111/ijau.12161

DO - 10.1111/ijau.12161

M3 - Article

VL - 23

SP - 279

EP - 291

JO - International Journal of Auditing

JF - International Journal of Auditing

SN - 1090-6738

IS - 2

ER -