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References

This document contains a reference list of sources related to professional skepticism in auditing. The references include journal articles, working papers, and book chapters that examine topics such as the effects of earnings forecasts and heightened professional skepticism on client-auditor negotiations, how audit actions consistent with increased auditor skepticism can deter potential management malfeasance, experimental examinations of professional skepticism, development of scales to measure professional skepticism, impacts of reforms on auditors and clients, and models of and literature reviews on professional skepticism in auditing.

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61 views

References

This document contains a reference list of sources related to professional skepticism in auditing. The references include journal articles, working papers, and book chapters that examine topics such as the effects of earnings forecasts and heightened professional skepticism on client-auditor negotiations, how audit actions consistent with increased auditor skepticism can deter potential management malfeasance, experimental examinations of professional skepticism, development of scales to measure professional skepticism, impacts of reforms on auditors and clients, and models of and literature reviews on professional skepticism in auditing.

Uploaded by

turag
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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References

Brown, Helen L., Cohen, Jeffrey R. and Trompeter, Gregory, Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client-Auditor Negotiation (December 10, 2009). Accessed at SSRN: http://ssrn.com/abstract=1521551 Chen, Qiu, Kelly, Khim and Salterio, Steven E., Do Audit Actions Consistent with Increased Auditor Scepticism Deter Potential Management Malfeasance? (October 15, 2009). Queen's University-Working Paper. Accessed at SSRN: http://ssrn.com/abstract=1529807.

Hurtt, Kathy Kathy, Eining, Martha M. and Plumlee, David, (2008). An Experimental Examination of Professional Skepticism . Working Papers- Baylor University. Available at SSRN: http://ssrn.com/abstract=1140267

Hurtt, R.. (2010). Development of a Scale to Measure Professional Skepticism. Auditing, 29(1), 149171.

Nelson, M.. (2006). Ameliorating conflicts of interest in auditing: Effects of recent reforms on auditors and
their clients. Academy of Management Review.

Nelson, M.. (2009). A Model and Literature Review of Professional Skepticism in Auditing. Auditing, 28(2), 1-34. Quadackers, L., T. Groot and A. Wright.(2008). Auditors' skeptical characteristics and their relationship to skeptical judgments and decisions. Working Paper - VU University Amsterdam.

Rennie, M., Kopp, L., & Lemon, W. (2010). Exploring Trust and the Auditor-Client Relationship: Factors Influencing the Auditor's Trust of a Client Representative. Auditing, 29(1), 279-293. doi:10.2308/aud.2010.29.1.279.

Saksena PN(2010) Four Tools (Under the Umbrella of Continuous Improvement) to Help Auditors Prevent/Detect Frauds. The Journal of American Academy of Business. Cambridge . Vol. 15 . Num. 2

Reference list

Leung, P., Coram, P. & Cooper B., 2009 Modern Auditing and Assurance Services (4th ed), Wiley,

P. N Saksena, 2010 Four Tools (Under the Umbrella of Continuous Improvement) to Help Auditors Prevent/Detect Fraud, the Journal of American Academy of Business Vol. 15, Num. 2, Cambrige.

http://www.hg.org/articles/article_1750.html (changes in auditing standard effect profession) http://www.qao.qld.gov.au/pages/about/about_faqs.html (public and private sector) http://www.cfo.com/article.cfm/14490470 (auditors role) http://wcr.sonoma.edu/v2n1/farrell.html (auditors role) Textbook P20 Auditor role
Leung, P., Coram, P. & Cooper B., 2009 Modern Auditing and Assurance Services (4th ed), Wiley,Australia.

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