Linking Skeptical Judgment with Skeptical Action: Consideration of Client Identification and Professional Commitment

Professional skepticism is of major concern in the auditing profession. This study evaluates how skeptical judgment translates into skeptical action, and assesses the influence of client identification and professional commitment on the link between skeptical judgment and skeptical action. Despite the importance of taking action in demonstrating skepticism, little research has investigated under what circumstances auditors may be more or less likely to act on skeptical judgments. Using 124 senior auditors as participants, we find that skeptical action is indeed less likely overall than skeptical judgment. We also find that higher professional commitment can improve the link between skeptical judgment and skeptical action; contrary to our expectation, we find no evidence that higher client identification reduces the link between skeptical judgment and skeptical action. Our findings have important implications for auditing research and practice.