What question did this study set out to answer?

To conceptualize professional skepticism as a multidimensional individual construct and develop a validated measurement instrument to evaluate baseline trait skepticism.

April 12, 2010Auditing A Journal of Practice & Theory

Development of a Scale to Measure Professional Skepticism

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Authors

RHR. Kathy HurttBaylor University

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Implication

Validation study develops a measurement scale for trait professional skepticism in auditors, indicating a reliable multidimensional framework for auditing research.

Key Points

To conceptualize professional skepticism as a multidimensional individual construct and develop a validated measurement instrument to evaluate baseline trait skepticism.
Synthesized constructs from auditing standards, psychology, philosophy, and consumer behavior research to define dimensions of trait skepticism.
Conducted an iterative psychometric scale validation procedure across samples of students and professional auditors.
Established that professional skepticism operates as an individual characteristic encompassing both stable traits and situationally aroused states.
Produced a validated 30-item measurement instrument designed to assess baseline levels of trait professional skepticism before task execution.

Cite This Study

R. Kathy Hurtt (2010) studied this question.

synapsesocial.com/papers/69d7d068ec32c73b01ae2ca3 https://doi.org/10.2308/aud.2010.29.1.149

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Implication

Validation study develops a measurement scale for trait professional skepticism in auditors, indicating a reliable multidimensional framework for auditing research.

Development of a Scale to Measure Professional Skepticism

Discussion

Member takes

Implication

Key Points

Cite This Study

Development of a Scale to Measure Professional Skepticism

Discussion

Member takes

Implication

Key Points

Cite This Study

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