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dc.contributor.authorNoviyanti, Suzy
dc.contributor.authorWinata, Lanita
dc.contributor.editorNational Taipei University
dc.date.accessioned2017-09-15T03:28:55Z
dc.date.available2017-09-15T03:28:55Z
dc.date.issued2015
dc.identifier.issn18135498
dc.identifier.doi10.7903/cmr.12239
dc.identifier.urihttp://hdl.handle.net/10072/91225
dc.description.abstractAuditors need to be professionally skeptical when they are conducting an audit. Skeptical behavior is especially needed when there are indications of fraud in the audited entity. Without skepticism, fraud is likely to be overlooked, because fraud is usually concealed by the perpetrators. This experimental study aimed to investigate the influence of skeptical attitude, tone at the top, and knowledge of fraud on auditors' professional skeptical behavior. The study participants were junior auditors, senior auditors, and auditor supervisors. The analysis led to three key findings in this study. First, skeptical attitude, tone at the top, and the auditor's knowledge of fraud influenced the skeptical behavior of professional auditors. Second, a high tone at the top of the partner's style played an important role in maintaining and improving auditors' professional skeptical behavior, particularly for auditors who had a weak skeptical attitude. This result supported the theory of the attitudes-behavior relationship described by Fazio (1990) in the MODE model. Third, auditors' knowledge about fraud improved their professional skeptical behavior. However, knowledge of fraud did not influence auditors' professional behavior if those auditors had weak skeptical attitudes and were supervised by a supervisor with a low tone at the top style. Keywords: Tone at The Top, The MODE Model, Professional Skepticism, Knowledge of
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherATISR
dc.publisher.placeTaiwan
dc.publisher.urihttp://www.atisr.org/journals
dc.relation.ispartofpagefrom55
dc.relation.ispartofpageto74
dc.relation.ispartofissue1
dc.relation.ispartofjournalContemporary Management Research
dc.relation.ispartofvolume11
dc.subject.fieldofresearchManagement Accounting
dc.subject.fieldofresearchInformation Systems
dc.subject.fieldofresearchBusiness and Management
dc.subject.fieldofresearchMarketing
dc.subject.fieldofresearchcode150105
dc.subject.fieldofresearchcode0806
dc.subject.fieldofresearchcode1503
dc.subject.fieldofresearchcode1505
dc.titleThe Role of "Tone at The Top" and Knowledge of Fraud on Auditors’ Professional Skeptical Behavior
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionVersion of Record (VoR)
gro.rights.copyright© 2015 Academy of Taiwan Information Systems Research. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published versio
gro.hasfulltextFull Text
gro.griffith.authorWinata, Lanita


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