Graduate School of Business
Doctor of Business Administration (DBA)
professional skepticism, auditor judgment, fraud, material misstatement
Schuster, Tiffany D., "Auditor Inability to use Professional Skepticism" (2022). Doctoral Dissertations and Projects. 3389.
This qualitative study sought to understand challenges to Louisville, Kentucky Certified Public Accounting firms and the development of auditor professional skepticism. The research considered the problem of the lack of professional skepticism and the importance of the skill in the auditor's role. The study focused on three levels of auditing roles, their experience in auditing, education levels, and overall experience in their current role. The research methodology was a single case study design and interviewed participants through gaining insight from their experiences in the auditing field, and the challenges faced. The research deepened the understanding of problems and contributing factors for professional skepticism development and identified potential solutions.