{"id":"https://openalex.org/W2469833368","doi":"https://doi.org/10.1080/21697213.2016.1196055","title":"The effectiveness of professional scepticism training for auditors in China: evidence from a university in China*","display_name":"The effectiveness of professional scepticism training for auditors in China: evidence from a university in China*","publication_year":2016,"publication_date":"2016-04-02","ids":{"openalex":"https://openalex.org/W2469833368","doi":"https://doi.org/10.1080/21697213.2016.1196055","mag":"2469833368"},"language":"en","primary_location":{"id":"doi:10.1080/21697213.2016.1196055","doi":"https://doi.org/10.1080/21697213.2016.1196055","is_oa":true,"landing_page_url":"https://doi.org/10.1080/21697213.2016.1196055","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/21697213.2016.1196055?needAccess=true","source":{"id":"https://openalex.org/S4210169699","display_name":"China Journal of Accounting Studies","issn_l":"2169-7213","issn":["2169-7213","2169-7221"],"is_oa":false,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","cwts-core","doaj","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"China Journal of Accounting Studies","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.tandfonline.com/doi/pdf/10.1080/21697213.2016.1196055?needAccess=true","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043201514","display_name":"Berry Kwock","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I12615008","display_name":"Beijing Normal-Hong Kong Baptist University","ror":"https://ror.org/04snvc712","country_code":"CN","type":"education","lineage":["https://openalex.org/I12615008"]},{"id":"https://openalex.org/I141568987","display_name":"Hong Kong Baptist University","ror":"https://ror.org/0145fw131","country_code":"HK","type":"education","lineage":["https://openalex.org/I141568987"]},{"id":"https://openalex.org/I25254941","display_name":"Beijing Normal University","ror":"https://ror.org/022k4wk35","country_code":"CN","type":"education","lineage":["https://openalex.org/I25254941"]}],"countries":["CN","HK"],"is_corresponding":true,"raw_author_name":"Berry Kwock","raw_affiliation_strings":["Division of Business and Management, United International College, Beijing Normal University - Hong Kong Baptist University Zhuhai, Guangdong Province, People\u2019s Republic of China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Division of Business and Management, United International College, Beijing Normal University - Hong Kong Baptist University Zhuhai, Guangdong Province, People\u2019s Republic of China","institution_ids":["https://openalex.org/I12615008","https://openalex.org/I141568987","https://openalex.org/I25254941"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5081485789","display_name":"Raymond Ho","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I12615008","display_name":"Beijing Normal-Hong Kong Baptist University","ror":"https://ror.org/04snvc712","country_code":"CN","type":"education","lineage":["https://openalex.org/I12615008"]},{"id":"https://openalex.org/I141568987","display_name":"Hong Kong Baptist University","ror":"https://ror.org/0145fw131","country_code":"HK","type":"education","lineage":["https://openalex.org/I141568987"]},{"id":"https://openalex.org/I176279760","display_name":"University of Phoenix","ror":"https://ror.org/01j0n2h15","country_code":"US","type":"education","lineage":["https://openalex.org/I176279760"]},{"id":"https://openalex.org/I25254941","display_name":"Beijing Normal University","ror":"https://ror.org/022k4wk35","country_code":"CN","type":"education","lineage":["https://openalex.org/I25254941"]},{"id":"https://openalex.org/I63190737","display_name":"University at Buffalo, State University of New York","ror":"https://ror.org/01y64my43","country_code":"US","type":"education","lineage":["https://openalex.org/I63190737"]}],"countries":["CN","HK","US"],"is_corresponding":false,"raw_author_name":"Raymond Ho","raw_affiliation_strings":["Division of Business and Management, United International College, Beijing Normal University - Hong Kong Baptist University Zhuhai, Guangdong Province, People\u2019s Republic of China;University of Phoenix, USA;University at Buffalo SUNY, USA","Division of Business and Management, United International College, Beijing Normal University - Hong Kong Baptist University Zhuhai, Guangdong Province, People's Republic of China","University at Buffalo SUNY, USA","University of Phoenix, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Division of Business and Management, United International College, Beijing Normal University - Hong Kong Baptist University Zhuhai, Guangdong Province, People\u2019s Republic of China;University of Phoenix, USA;University at Buffalo SUNY, USA","institution_ids":["https://openalex.org/I12615008","https://openalex.org/I141568987","https://openalex.org/I176279760","https://openalex.org/I25254941"]},{"raw_affiliation_string":"Division of Business and Management, United International College, Beijing Normal University - Hong Kong Baptist University Zhuhai, Guangdong Province, People's Republic of China","institution_ids":["https://openalex.org/I12615008","https://openalex.org/I141568987","https://openalex.org/I25254941"]},{"raw_affiliation_string":"University at Buffalo SUNY, USA","institution_ids":["https://openalex.org/I63190737"]},{"raw_affiliation_string":"University of Phoenix, USA","institution_ids":["https://openalex.org/I176279760"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5018428982","display_name":"Mark X. James","orcid":"https://orcid.org/0000-0002-9190-9433","observed_orcids":["https://orcid.org/0000-0002-9190-9433"]},"institutions":[{"id":"https://openalex.org/I12615008","display_name":"Beijing Normal-Hong Kong Baptist University","ror":"https://ror.org/04snvc712","country_code":"CN","type":"education","lineage":["https://openalex.org/I12615008"]},{"id":"https://openalex.org/I141568987","display_name":"Hong Kong Baptist University","ror":"https://ror.org/0145fw131","country_code":"HK","type":"education","lineage":["https://openalex.org/I141568987"]},{"id":"https://openalex.org/I199172307","display_name":"Columbus State University","ror":"https://ror.org/002nf6z37","country_code":"US","type":"education","lineage":["https://openalex.org/I199172307"]},{"id":"https://openalex.org/I25254941","display_name":"Beijing Normal University","ror":"https://ror.org/022k4wk35","country_code":"CN","type":"education","lineage":["https://openalex.org/I25254941"]}],"countries":["CN","HK","US"],"is_corresponding":false,"raw_author_name":"Mark James","raw_affiliation_strings":["Division of Business and Management, United International College, Beijing Normal University - Hong Kong Baptist University Zhuhai, Guangdong Province, People\u2019s Republic of China;Columbus State University, USA","Columbus State University, USA","Division of Business and Management, United International College, Beijing Normal University - Hong Kong Baptist University Zhuhai, Guangdong Province, People's Republic of China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Division of Business and Management, United International College, Beijing Normal University - Hong Kong Baptist University Zhuhai, Guangdong Province, People\u2019s Republic of China;Columbus State University, USA","institution_ids":["https://openalex.org/I12615008","https://openalex.org/I141568987","https://openalex.org/I199172307","https://openalex.org/I25254941"]},{"raw_affiliation_string":"Columbus State University, USA","institution_ids":["https://openalex.org/I199172307"]},{"raw_affiliation_string":"Division of Business and Management, United International College, Beijing Normal University - Hong Kong Baptist University Zhuhai, Guangdong Province, People's Republic of China","institution_ids":["https://openalex.org/I12615008","https://openalex.org/I141568987","https://openalex.org/I25254941"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":6,"corresponding_author_ids":["https://openalex.org/A5043201514"],"corresponding_institution_ids":["https://openalex.org/I12615008","https://openalex.org/I141568987","https://openalex.org/I25254941"],"apc_list":{"value":1190,"currency":"GBP","value_usd":1459},"apc_paid":null,"fwci":3.8749,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.93615408,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"4","issue":"2","first_page":"205","last_page":"224"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9053000211715698,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9053000211715698,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.07159999758005142,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.006800000090152025,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/professional-skepticism","display_name":"professional skepticism","score":0.9470000267028809},{"id":"https://openalex.org/keywords/auditor-training","display_name":"auditor training","score":0.9319999814033508},{"id":"https://openalex.org/keywords/accounting-students","display_name":"accounting students","score":0.6620000004768372},{"id":"https://openalex.org/keywords/suspension-of-judgment","display_name":"suspension of judgment","score":0.5559999942779541}],"concepts":[{"id":"https://openalex.org/C18296254","wikidata":"https://www.wikidata.org/wiki/Q1395219","display_name":"Skepticism","level":2,"score":0.9222854971885681},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6800491809844971},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.614118754863739},{"id":"https://openalex.org/C65414064","wikidata":"https://www.wikidata.org/wiki/Q484105","display_name":"Autonomy","level":2,"score":0.5762642025947571},{"id":"https://openalex.org/C2776548248","wikidata":"https://www.wikidata.org/wiki/Q12621536","display_name":"Judgement","level":2,"score":0.5522060394287109},{"id":"https://openalex.org/C164850336","wikidata":"https://www.wikidata.org/wiki/Q3685487","display_name":"Interpersonal communication","level":2,"score":0.5014133453369141},{"id":"https://openalex.org/C2778755073","wikidata":"https://www.wikidata.org/wiki/Q10858537","display_name":"Scale (ratio)","level":2,"score":0.48635679483413696},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.4320757985115051},{"id":"https://openalex.org/C75630572","wikidata":"https://www.wikidata.org/wiki/Q538904","display_name":"Applied psychology","level":1,"score":0.36193764209747314},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.35275423526763916},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3195645809173584},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.18625053763389587},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1485622525215149},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.10096791386604309},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08720341324806213},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1080/21697213.2016.1196055","doi":"https://doi.org/10.1080/21697213.2016.1196055","is_oa":true,"landing_page_url":"https://doi.org/10.1080/21697213.2016.1196055","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/21697213.2016.1196055?needAccess=true","source":{"id":"https://openalex.org/S4210169699","display_name":"China Journal of Accounting Studies","issn_l":"2169-7213","issn":["2169-7213","2169-7221"],"is_oa":false,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","cwts-core","doaj","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"China Journal of Accounting Studies","raw_type":"journal-article"},{"id":"pmh:oai:csuepress.columbusstate.edu:bibliography_faculty-4046","doi":null,"is_oa":false,"landing_page_url":"https://csuepress.columbusstate.edu/bibliography_faculty/2998","pdf_url":null,"source":{"id":"https://openalex.org/S4377196711","display_name":"CSU ePress (Columbus State University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I199172307","host_organization_name":"Columbus State University","host_organization_lineage":["https://openalex.org/I199172307"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Faculty Bibliography","raw_type":"text"},{"id":"pmh:oai:RePEc:taf:rcjaxx:v:4:y:2016:i:2:p:205-224","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/21697213.2016.1196055","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"doi:10.1080/21697213.2016.1196055","doi":"https://doi.org/10.1080/21697213.2016.1196055","is_oa":true,"landing_page_url":"https://doi.org/10.1080/21697213.2016.1196055","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/21697213.2016.1196055?needAccess=true","source":{"id":"https://openalex.org/S4210169699","display_name":"China Journal of Accounting Studies","issn_l":"2169-7213","issn":["2169-7213","2169-7221"],"is_oa":false,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","cwts-core","doaj","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"China Journal of Accounting Studies","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Quality education","score":0.7567999958992004,"id":"https://metadata.un.org/sdg/4"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2469833368.pdf","grobid_xml":"https://content.openalex.org/works/W2469833368.grobid-xml"},"referenced_works_count":48,"referenced_works":["https://openalex.org/W96781105","https://openalex.org/W1578832745","https://openalex.org/W1972078990","https://openalex.org/W1973310517","https://openalex.org/W2002651217","https://openalex.org/W2004135211","https://openalex.org/W2004445538","https://openalex.org/W2005364767","https://openalex.org/W2008109648","https://openalex.org/W2011496268","https://openalex.org/W2011665477","https://openalex.org/W2018095799","https://openalex.org/W2030804243","https://openalex.org/W2035782089","https://openalex.org/W2039827470","https://openalex.org/W2040780635","https://openalex.org/W2043867338","https://openalex.org/W2045351903","https://openalex.org/W2063048220","https://openalex.org/W2063796357","https://openalex.org/W2065385521","https://openalex.org/W2070985352","https://openalex.org/W2079245635","https://openalex.org/W2079257246","https://openalex.org/W2096812562","https://openalex.org/W2099943701","https://openalex.org/W2106096361","https://openalex.org/W2110997644","https://openalex.org/W2111682617","https://openalex.org/W2125275681","https://openalex.org/W2132277537","https://openalex.org/W2133535394","https://openalex.org/W2140831652","https://openalex.org/W2148809109","https://openalex.org/W2163981496","https://openalex.org/W2462072051","https://openalex.org/W2479605757","https://openalex.org/W2799642446","https://openalex.org/W3085644264","https://openalex.org/W3125071490","https://openalex.org/W3125188353","https://openalex.org/W3125537118","https://openalex.org/W3125542275","https://openalex.org/W4240280763","https://openalex.org/W4240458456","https://openalex.org/W4244046136","https://openalex.org/W4252519313","https://openalex.org/W4297081765"],"related_works":["https://openalex.org/W2936085675","https://openalex.org/W2277404262","https://openalex.org/W2531351669","https://openalex.org/W7140628382","https://openalex.org/W2977892019","https://openalex.org/W2104179228","https://openalex.org/W3208621961","https://openalex.org/W4410950722","https://openalex.org/W2986435760","https://openalex.org/W4406100680"],"abstract_inverted_index":{"This":[0],"paper":[1],"investigates":[2],"the":[3,28,64,76,86,89,96,113,134,168,172,181],"effectiveness":[4],"of":[5,60,84,184],"scepticism":[6,41,66,93,121],"training":[7,31,67,109,119,126,173],"for":[8,22,95,118],"auditors":[9],"on":[10],"accounting":[11,24],"major":[12],"students":[13,61],"at":[14],"a":[15,20,70,106],"Chinese":[16,185],"university,":[17],"taken":[18],"as":[19],"proxy":[21],"new":[23],"staff.":[25],"We":[26,56],"used":[27,111],"award-winning":[29],"KPMG":[30,65,108],"case":[32,68],"materials":[33,174],"designed":[34],"to":[35,62,160,163,167,176,179],"enhance":[36],"professional":[37],"judgement,":[38],"and":[39,54,133,141,171],"measured":[40],"using":[42],"six":[43],"factors":[44,99],"developed":[45],"by":[46],"Hurtt":[47,135],"(2010):":[48],"autonomy,":[49,85],"self-esteem,":[50],"questioning-mind,":[51],"suspension-of-judgment,":[52],"search-for-knowledge,":[53],"interpersonal-understanding.":[55],"instructed":[57],"one":[58],"group":[59,72,78],"complete":[63],"while":[69],"second":[71],"did":[73],"not.":[74],"Although":[75],"trained":[77],"was":[79,100],"more":[80,165],"sceptical":[81],"in":[82,92,112,122,146],"terms":[83],"difference":[87],"between":[88],"two":[90],"groups":[91],"score":[94],"other":[97],"five":[98],"insignificant.":[101],"These":[102],"results":[103],"indicate":[104],"that":[105,125],"single":[107],"course":[110],"US":[114],"may":[115,143],"be":[116,161,164,177],"ineffective":[117],"auditor":[120],"China.":[123],"Arguably,":[124],"material":[127],"should":[128],"include":[129],"culturally":[130],"sensitive":[131],"materials,":[132],"scale":[136,150,157],"is":[137],"not":[138],"domain":[139],"specific":[140,166],"therefore":[142],"have":[144],"resulted":[145],"measurement":[147],"error.":[148],"The":[149,156],"measures":[151],"broad":[152],"stable":[153],"psychological":[154],"traits.":[155],"questions":[158],"need":[159,175],"modified":[162],"auditing":[169],"task,":[170],"enhanced":[178],"incorporate":[180],"cultural":[182],"predispositions":[183],"students.":[186]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":4},{"year":2019,"cited_by_count":2},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-07-22T00:00:00"}
