2023
DOI: 10.1111/1911-3846.12891
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How does depletion interact with auditors' skeptical dispositions to affect auditors' challenging of managers in negotiations?

Lori Shefchik Bhaskar,
Tracie M. Majors,
Adam Vitalis

Abstract: We use multiple methods to examine how depletion and auditors’ skeptical dispositions interact to affect auditors’ challenging of managers in negotiations over financial statement amounts. We expect auditors are likely depleted from effortfully exercising self‐regulation during the busy times when these negotiations occur. Individuals in a depleted state tilt toward natural, less effortful behaviors. Thus, we posit that the effects of depletion will diverge depending on the auditor's skeptical disposition―a de… Show more

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