Reflective capacity, auditors and professional scepticism: an empirical analysis

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dc.availability.bitstreamcontrolled
dc.contributor.advisorDonnelly, Raymonden
dc.contributor.advisorHealy, Margareten
dc.contributor.authorO'Sullivan Rochford, Claire P. R.
dc.date.accessioned2020-09-11T09:44:24Z
dc.date.available2020-09-11T09:44:24Z
dc.date.issued2020-08
dc.date.submitted2020-08
dc.description.abstractProfessional scepticism (PS) can be described as an ability to question and critically assess evidence. The literature provides an established measure for trait scepticism but recognises a state component. A comprehensive measure encompassing both is timely. The study posits that including a capacity for Reflection is the key to unlocking state scepticism, thereby establishing a new Reflective Scepticism Scale (RSS), combining trait and state components. In addition, the study examines experience as a determinant of PS and contributes to this ongoing debate within the literature. Data is gathered from a survey of 392 professional Irish auditors, of all career grades from trainee to partner, to include all the largest audit firms. The new comprehensive RSS is designed and tested using Factor Analysis, while experience as a determinant of PS is assessed through a series of regression analyses. Clear evidence is provided that PS increases with experience and confirms that PS changes throughout an auditor’s career, which has implications for recruitment, training and regulation.en
dc.description.statusNot peer revieweden
dc.description.versionAccepted Versionen
dc.format.mimetypeapplication/pdfen
dc.identifier.citationO'Sullivan Rochford, C. P. R. 2020. Reflective capacity, auditors and professional scepticism: an empirical analysis. Title. PhD Thesis, University College Cork.en
dc.identifier.endpage238en
dc.identifier.urihttps://hdl.handle.net/10468/10509
dc.language.isoenen
dc.publisherUniversity College Corken
dc.rights© 2020, Claire P. R. O'Sullivan Rochford.en
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/en
dc.subjectAuditorsen
dc.subjectReflectionen
dc.subjectReflective capacityen
dc.subjectProfessional scepticismen
dc.titleReflective capacity, auditors and professional scepticism: an empirical analysisen
dc.typeDoctoral thesisen
dc.type.qualificationlevelDoctoralen
dc.type.qualificationnamePhD - Doctor of Philosophyen
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