A study on how firms conceptualise and apply professional scepticism in an audit context, Business and Economics, Macquarie University

A study on how firms conceptualise and apply professional scepticism in an audit context, Business and Economics, Macquarie University

  • Project Name: A study on how firms conceptualise and apply professional scepticism in an audit context.
  • Who are we working with:
Chartered Accountants Australia and New Zealand
Accounting firms
  • Research Goal: This proposed study examines how firms conceptualise and apply professional scepticism in an audit context. The study also investigates partner perceptions of the links between professional scepticism and audit quality.
  • How are we doing this: This proposed study will contribute to emerging knowledge on how firms recognise and respond to the concept and fundamental importance of professional scepticism in the conduct of audit. It is a pilot study and Stage 1 of a larger 3-Stage project.  The study will also inform embryonic research on the role of professional scepticism in other important contexts such as corporate governance structures, in particular, audit committees and board of directors.
    The study will use information from interviews of a sample of partners from large and medium-sized firms in Sydney and Melbourne to investigate how firms perceive and apply professional scepticism and it is linked to audit quality?
  • Macquarie University research team:

Professor Nonna Martinov-Bennie
Chief investigator

Professor Philomena Leung
Chief investigator


Associate Professor Maria Dyball
Chief investigator
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