Boston, MA 02108
United States
Suffolk University
SSRN RANKINGS
in Total Papers Citations
professional skepticism, auditor judgment, mindset, cognitive processing, attitude
Heuristic Systematic Model; Thoughtfulness Heuristic; auditing deficiencies; overconfidence; motivation; capacity; auditors' judgment and decision making
Professional Skepticism, Accounting Estimates, Deliberative Mindset
Auditor, Attitudes, Professional Skepticism, Independence, PCAOB, HSM
auditor, attitudes, professional skepticism, independence, PCAOB, HSM
culture, ethics, risk, conflict, probability, bicultural, overconfidence
PCAOB, Economic Analysis, Auditing Standards
auditor judgment and decision making, Elaboration Likelihood Model, literature review, research synthesis