Public accountant professional skepticism behavior in improving audit quality: A path analysis
MF Arrozi Adhikara,
Agung Mulyo Widodo
Abstract:This study investigates the relationship between behavioral observation responses, namely accountability, due professional care, and professional skepticism, and their collective influence on audit quality within public accounting firms. By highlighting the mediating role of professional skepticism, our study offers a model that integrates cognitive dissonance theory with attribution theory, thereby advancing understanding in the field. Furthermore, this study employs a one-shot study approach with individual … Show more
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