RT Journal Article
T1 Professional skepticism for green reputation clients: A mixed method study of technology enabled audits
A1 Varma, Ashish
A1 Mancini, Daniela
A1 Kaushik, Shreya
AB The research investigated auditor’s Professional Skepticism (PS) mindset while auditingthe “integrated financial statement” of green reputation clients in a technology enabled auditenvironment. The study tries to understand the difference in thought and action of auditors based onperception of their client as sustainability responsible or not. Subsequently, the study offersmeaningful insights about the nuances that upholds this distinction. This research comprises twostudies using the mixed method procedure as per Creswell and Clark (2017). The first study is a 2 x2 between subject experiment. The second study uses the Theories in Use (TiU) methodology byanalyzing qualitative interviews of practicing auditors in an emerging market setting. The findings ofstudy 1 (comprising the experiment) highlight that auditors are more professionally skeptical whileauditing clients with a green reputation. Study 2 (utilizing qualitative interviews) points out thattechnology assists the PS mindset by enhancing the audit effectiveness and audit efficiency of greenclient’s audit. The study offers an in-depth understanding of the level of auditor’s PS mindset towardclients with a green reputation, and therefore demystifies the inherent forces at play during such aphenomenon. Although the setting of the study is an emerging market, the study offers transferablefindings to improve the overall understanding of auditor’s mindset. The study has implications formultiple actors engaged in the audit process, viz., auditors, audit firms, regulator of the auditprofession, audit committees, academia, and policy makers.
PB Universidad de Huelva
YR 2023
FD 2023
LK https://hdl.handle.net/10272/22722
UL https://hdl.handle.net/10272/22722
LA eng
DS Repositorio Institucional de la Universidad de Huelva
RD 28 may 2026