Commentary discusses factors influencing auditor skepticism, highlighting key ethical considerations.
Comments on the article 'Ethics, Experience and Professional Skepticism: A Situational Analysis,' by Michael K. Shaub and Janice E. Lawrence, published in the March 1996 supplement to the journal 'Behavioral Research in Accounting.' Explanation of factors influencing auditor skepticism; Model of professional skepticism.
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Doucet et al. (1996) studied this question.
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