The effectiveness of professional scepticism training for auditors in China: evidence from a university in China*

doi:10.1080/21697213.2016.1196055

科研成果详情

题名	The effectiveness of professional scepticism training for auditors in China: evidence from a university in China*
作者	Kwock，Berry 1,2; Ho，Raymond 1,2,3,4; James，Mark 1,2,5
发表日期	2016-04-02
发表期刊	China Journal of Accounting Studies
ISSN/eISSN	2169-7213
卷号	4 期号:2 页码:205-224
摘要	This paper investigates the effectiveness of scepticism training for auditors on accounting major students at a Chinese university, taken as a proxy for new accounting staff. We used the award-winning KPMG training case materials designed to enhance professional judgement, and measured scepticism using six factors developed by Hurtt (2010): autonomy, self-esteem, questioning-mind, suspension-of-judgment, search-for-knowledge, and interpersonal-understanding. We instructed one group of students to complete the KPMG scepticism training case while a second group did not. Although the trained group was more sceptical in terms of autonomy, the difference between the two groups in scepticism score for the other five factors was insignificant. These results indicate that a single KPMG training course used in the US may be ineffective for training auditor scepticism in China. Arguably, that training material should include culturally sensitive materials, and the Hurtt scale is not domain specific and therefore may have resulted in measurement error. The scale measures broad stable psychological traits. The scale questions need to be modified to be more specific to the auditing task, and the training materials need to be enhanced to incorporate the cultural predispositions of Chinese students.
关键词	Accounting students audit China professional scepticism training methodology
DOI	10.1080/21697213.2016.1196055
URL	查看来源
语种	英语English
Scopus入藏号	2-s2.0-85041735633
引用统计	被引频次[WOS]：0 [WOS记录] [WOS相关记录]
文献类型	期刊论文
条目标识符	https://repository.uic.edu.cn/handle/39GCC9TT/6407
专题	北师香港浸会大学
通讯作者	Kwock，Berry
作者单位	1.Division of Business and Management,United International College,Beijing Normal University,Zhuhai,China 2.Hong Kong Baptist University,Hong Kong 3.University of Phoenix,United States 4.University at Buffalo SUNY,United States 5.Columbus State University,United States
第一作者单位	北师香港浸会大学
通讯作者单位	北师香港浸会大学
推荐引用方式 GB/T 7714	Kwock，Berry,Ho，Raymond,James，Mark. The effectiveness of professional scepticism training for auditors in China: evidence from a university in China*[J]. China Journal of Accounting Studies, 2016, 4(2): 205-224.
APA	Kwock，Berry, Ho，Raymond, & James，Mark. (2016). The effectiveness of professional scepticism training for auditors in China: evidence from a university in China*. China Journal of Accounting Studies, 4(2), 205-224.
MLA	Kwock，Berry,et al."The effectiveness of professional scepticism training for auditors in China: evidence from a university in China". China Journal of Accounting Studies* 4.2(2016): 205-224.