当前位置: X-MOL 学术International Journal of Auditing › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
The link between trait and state professional skepticism: A review of the literature and a meta-regression analysis
International Journal of Auditing ( IF 2.345 ) Pub Date : 2021-05-14 , DOI: 10.1111/ijau.12232
Mohammad Jahanzeb Khan 1 , Eddie Oczkowski 2
Affiliation  

Motivated by the need to better understand the trait–state skepticism relationship, and also building upon prior literature syntheses, this study examines the literature that empirically investigates the trait–state skepticism relationship using experimental methodology. A meta-regression analysis is conducted on Pearson correlations between trait skepticism and state skepticism to identify the overall effect and key drivers of this relationship. On average, there is no noticeable effect size for the relation between trait and state skepticisim across the studies; however, there are three key determinants of the correlation across studies mainly (1) the use of the Inverse Rotter trait measure compared to other measures reduces the correlation, (2) the use of graduate auditor samples compared to seasoned professionals intensifies the correlation and (3) the use of a low risk environment in the research design reduces correlation. The review and analysis are timely as the literature re-examines how professional skepticism is conceptualized and operationalized moving forward.

中文翻译:

特质与国家职业怀疑之间的联系:文献回顾和元回归分析

出于更好地理解特质-状态怀疑关系的需要,并在先前文献综合的基础上,本研究审查了使用实验方法对特质-状态怀疑关系进行实证研究的文献。对特质怀疑和状态怀疑之间的 Pearson 相关性进行元回归分析,以确定这种关系的整体影响和关键驱动因素。平均而言,在整个研究中,特质与状态怀疑之间的关系没有明显的影响大小;然而,研究之间的相关性有三个关键决定因素,主要是 (1) 与其他测量相比,逆 Rotter 特征测量的使用降低了相关性,(2) 与经验丰富的专业人士相比,使用研究生审核员样本加强了相关性,(3) 在研究设计中使用低风险环境降低了相关性。回顾和分析是及时的,因为文献重新审视了职业怀疑主义是如何概念化和操作化的。
更新日期:2021-06-14
down
wechat
bug