A Consideration of Literature on Trust and Distrust as they Relate to Auditor Professional Scepticism
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Azim, Mohammad I
Jidin, Radzi
Muir, Janine P
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Abstract
With a view to expanding the discussion on professional scepticism, and motivating a broader perspective in research undertaken with the aim of helping auditors meet ongoing demands for an elevated level of professional scepticism, we consider the literature on trust and distrust as it relates to auditor professional scepticism. We draw on literature from a range of disciplines, and highlight new opportunities and previously unidentified challenges in helping auditors exercise an elevated level of professional scepticism. We distinguish between trust and distrust and note that the issue of professional scepticism is likely to be as much about auditors being insufficiently distrusting as it is about auditors being overly trusting. A number of potentially fruitful means by which professional scepticism might be enhanced are highlighted but we also encourage caution in that lower levels of trust in management, and increased distrust in management, may have unintended negative consequences.
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Australian Accounting Review
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26
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3
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© 2016 CPA Australia Ltd (CPA Australia). This is the peer reviewed version of the following article: A Consideration of Literature on Trust and Distrust as they Relate to Auditor Professional Scepticism, Australian Accounting Review, 26 (3), pp. 243-254, 2016, which has been published in final form at https://doi.org/10.1111/auar.12126. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. This article may not be enhanced, enriched or otherwise transformed into a derivative work, without express permission from Wiley or by statutory rights under applicable legislation. Copyright notices must not be removed, obscured or modified. The article must be linked to Wiley’s version of record on Wiley Online Library and any embedding, framing or otherwise making available the article or pages thereof by third parties from platforms, services and websites other than Wiley Online Library must be prohibited.
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Political economy and social change
Accounting, auditing and accountability
Other economics
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Business, Finance
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Harding, N; Azim, MI; Jidin, R; Muir, JP, A Consideration of Literature on Trust and Distrust as they Relate to Auditor Professional Scepticism, Australian Accounting Review, 2016, 26 (3), pp. 243-254