Date

2-2022

Department

Graduate School of Business

Degree

Doctor of Business Administration (DBA)

Chair

Gene Sullivan

Keywords

professional skepticism, auditor judgment, fraud, material misstatement

Disciplines

Accounting

Abstract

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.

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