Development of a Scale to Measure Professional Skepticism

By R. K. Hurtt. 2010

449 citations recorded by the source corpus.

Subfields: Accounting, Developmental and Educational Psychology, Information Systems and Management

View Paper: https://www.semanticscholar.org/paper/e195cfc4a1c4a9988f8682eaee5ac6a874d63bb6

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Mikhail Pevzner
2. W. Robert Knechel
3. Uma Velury
4. Lori B. Shefchik
5. Gopal V. Krishnan
6. Jacqueline S. Hammersley
7. Tobias Svanström
8. Jere R. Francis

In Developmental and Educational Psychology

1. Jacqueline S. Hammersley

In Information Systems and Management

1. Gopal V. Krishnan
2. Mikhail Pevzner
3. Lori B. Shefchik
4. Uma Velury
5. W. Robert Knechel
6. Jacqueline S. Hammersley

Citations in the corpus

• A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks (2011, background): “Hurtt (2010) defines skepticism as a stable trait having six dimensions reflecting the degree to which people search for knowledge, suspend judgment, are self-determining, have interpersonal understanding, are self-confident, and have a questioning mind.”
• Audit Quality: Insights from the Academic Literature (2013, background): “…non-specialists in error detection (Owhoso et al. 11 Trait skepticism is defined as a multi-dimensional construct which includes the following characteristics: a questioning mind, a suspension of judgment, a search for knowledge, interpersonal understanding, self-esteem, and autonomy (Hurtt 2010).”