메뉴 건너뛰기




Volumn 29, Issue 1, 2010, Pages 149-171

Development of a scale to measure professional skepticism

Author keywords

Professional skepticism; Scale development; Trait skepticism

Indexed keywords


EID: 77956568671     PISSN: 02780380     EISSN: 15587991     Source Type: Journal    
DOI: 10.2308/aud.2010.29.1.149     Document Type: Article
Times cited : (256)

References (69)
  • 1
    • 77249084327 scopus 로고
    • American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards No. 67, New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1992. The Confirmation Process. Statement on Auditing Standards No. 67. New York, NY: AICPA.
    • (1992) The Confirmation Process
  • 2
    • 0003835670 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards No. 82, New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1997a. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 82. New York, NY: AICPA.
    • (1997) Consideration of Fraud In a Financial Statement Audit
  • 3
    • 77249129948 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards No. 1, New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1997b. Due Care in the Performance of Work. Statement on Auditing Standards No. 1. New York, NY: AICPA.
    • (1997) Due Care In the Performance of Work
  • 4
    • 0242588019 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA), Statement On Auditing Standards No. 99, New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 2002. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 99. New York, NY: AICPA.
    • (2002) Consideration of Fraud in a Financial Statement Audit
  • 6
    • 0040520947 scopus 로고    scopus 로고
    • Primacy effects and the role of risk in auditor belief-revisionprocesses
    • Anderson, B. H., and M. J. Maletta. 1999. Primacy effects and the role of risk in auditor belief-revisionprocesses. Auditing: A Journal of Practice & Theory 18 (1): 75-89.
    • (1999) Auditing: A Journal of Practice & Theory , vol.18 , Issue.1 , pp. 75-89
    • Anderson, B.H.1    Maletta, M.J.2
  • 7
    • 54749083129 scopus 로고
    • The modes of scepticism: Ancient texts and modern interpretations
    • New York, NY: Cambridge University Press
    • Annas, J., and J. Barnes. 1985. The Modes of Scepticism: Ancient Texts and Modern Interpretations. New York, NY: Cambridge University Press.
    • (1985)
    • Annas, J.1    Barnes, J.2
  • 8
    • 0030121883 scopus 로고    scopus 로고
    • The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process
    • Asare, S. K., and L. S. McDaniel. 1996. The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process. The Accounting Review 71 (2): 139-159.
    • (1996) The Accounting Review , vol.71 , Issue.2 , pp. 139-159
    • Asare, S.K.1    McDaniel, L.S.2
  • 9
    • 21344498331 scopus 로고
    • Adolescent skepticism toward TV advertising and knowledge of advertiser tactics
    • Boush, D. M., M. Friestad, and G. M. Rose. 1994. Adolescent skepticism toward TV advertising and knowledge of advertiser tactics. The Journal of Consumer Research 21 (1): 165-175.
    • (1994) The Journal of Consumer Research , vol.21 , Issue.1 , pp. 165-175
    • Boush, D.M.1    Friestad, M.2    Rose, G.M.3
  • 10
    • 24944527538 scopus 로고
    • A skeptic's beliefs and disbeliefs
    • Bunge, M. 1991. A skeptic's beliefs and disbeliefs. New Ideas in Psychology 9 (2): 131-149.
    • (1991) New Ideas in Psychology , vol.9 , Issue.2 , pp. 131-149
    • Bunge, M.1
  • 11
    • 0004158785 scopus 로고
    • The Skeptical Tradition
    • Berkeley, CA: University of California Press
    • Burnyeat, M. 1983. The Skeptical Tradition. Berkeley, CA: University of California Press.
    • (1983)
    • Burnyeat, M.1
  • 12
    • 77249144137 scopus 로고    scopus 로고
    • Instruction, skepticism, and accounting students' ability to detect frauds in auditing
    • Choo, F., and K. Tan. 2000. Instruction, skepticism, and accounting students' ability to detect frauds in auditing. Journal of Business Education 1 (Fall): 72-87.
    • (2000) Journal of Business Education , vol.1 , pp. 72-78
    • Choo, F.1    Tan, K.2
  • 13
    • 0001878819 scopus 로고
    • A paradigm for developing better measures of marketing constructs. JMR
    • Churchill, G. A. 1979. A paradigm for developing better measures of marketing constructs. JMR, Journal of Marketing Research 16 1: 64-73.
    • (1979) Journal of Marketing Research , vol.16 , Issue.1 , pp. 64-67
    • Churchill, G.A.1
  • 14
    • 17044399775 scopus 로고    scopus 로고
    • Market maven: Psychological influences
    • Clark, R. A., and R. E. Goldsmith. 2005. Market maven: Psychological influences. Psychology and Marketing 22 (4): 289-312.
    • (2005) Psychology and Marketing , vol.22 , Issue.4 , pp. 289-312
    • Clark, R.A.1    Goldsmith, R.E.2
  • 15
    • 8644269083 scopus 로고    scopus 로고
    • Constructing Validity: Basic Issues In Objective Scale Development: Methodological Issues and Strategies in Clinical Research
    • Washington, D.C.: American Psychological Association
    • Clark, L. A., and D. Watson. 1998. Constructing Validity: Basic Issues in Objective Scale Development: Methodological Issues and Strategies in Clinical Research. Washington, D.C.: American Psychological Association.
    • (1998)
    • Clark, L.A.1    Watson, D.2
  • 17
    • 84965707998 scopus 로고
    • The effect of conflicting information on media skepticism
    • Cozzens, M. D., and N. S. Contractor. 1987. The effect of conflicting information on media skepticism. Communication Research 14 (4): 437-451.
    • (1987) Communication Research , vol.14 , Issue.4 , pp. 437-451
    • Cozzens, M.D.1    Contractor, N.S.2
  • 18
    • 0003424727 scopus 로고
    • Scale development: Theory and applications: Applied social research methods series
    • Thousand Oaks, CA: Sage Publications
    • DeVellis, R. F. 1991. Scale Development: Theory and Applications: Applied Social Research Methods Series. Thousand Oaks, CA: Sage Publications.
    • (1991)
    • Devellis, R.F.1
  • 19
    • 0003783542 scopus 로고
    • How to design surveys: The survey kit
    • Thousand Oaks, CA: Sage Publications, Inc
    • Fink, A. 1995. How to Design Surveys: The Survey Kit. Thousand Oaks, CA: Sage Publications, Inc.
    • (1995)
    • Fink, A.1
  • 20
    • 24644457828 scopus 로고
    • The dimensionality of self-esteem II: Hierarchical facet model for revised measurement scales
    • Fleming, J. S., and B. E. Courtney. 1984. The dimensionality of self-esteem II: Hierarchical facet model for revised measurement scales. Journal of Personality and Social Psychology 46: 404-421.
    • (1984) Journal of Personality and Social Psychology , vol.46 , pp. 404-421
    • Fleming, J.S.1    Courtney, B.E.2
  • 21
    • 21244464061 scopus 로고
    • Pyrrhonian reflections on knowledge and justification
    • New York, NY: Oxford University Press
    • Fogelin, R. J. 1994. Pyrrhonian Reflections on Knowledge and Justification. New York, NY: Oxford University Press.
    • (1994)
    • Fogelin, R.J.1
  • 22
    • 0000771343 scopus 로고
    • Consumer skepticism of advertising claims: Testing hypotheses from economics of information
    • Ford, G. T., D. B. Smith, and J. L. Swasy. 1990. Consumer skepticism of advertising claims: Testing hypotheses from economics of information. The Journal of Consumer Research 16 (4): 433-441.
    • (1990) The Journal of Consumer Research , vol.16 , Issue.4 , pp. 433-441
    • Ford, G.T.1    Smith, D.B.2    Swasy, J.L.3
  • 23
    • 0001846625 scopus 로고    scopus 로고
    • Dimensionality and validity of two scales measuring different aspects of self-esteem
    • Forsman, L., and M. Johnson. 1996. Dimensionality and validity of two scales measuring different aspects of self-esteem. Scandinavian Journal of Psychology 37: 1-15.
    • (1996) Scan dinavian Journal of Psychology , vol.37 , pp. 1-15
    • Forsman, L.1    Johnson, M.2
  • 24
    • 26944481085 scopus 로고
    • Sextus empiricus: Selections from the major writings on skepticism, man, and god
    • Indianapolis, IN: Hackett Publishing Company
    • Hallie, P. P. 1985. Sextus Empiricus: Selections from the Major Writings on Skepticism, Man, and God. Indianapolis, IN: Hackett Publishing Company.
    • (1985)
    • Hallie, P.P.1
  • 25
    • 0016350810 scopus 로고
    • Short forms of the Texas social behavior inventory TSBI, an objective measure of self-estee
    • Helmreich, R., and J. Stapp. 1974. Short forms of the Texas social behavior inventory TSBI, an objective measure of self-esteem. Bulletin of the Psychonomic Society 4: 473-475.
    • (1974) Bulletin of The Psychonomic Societ , vol.4 , pp. 473-475
    • Helmreich, R.1    Stapp, J.2
  • 26
    • 1542650466 scopus 로고
    • New York, NY: Routledge
    • Hookway, C. 1990. Scepticism. New York, NY: Routledge.
    • (1990) Scepticism
    • Hookway, C.1
  • 27
    • 77956595519 scopus 로고    scopus 로고
    • Measuring professional skepticism to provide a link to skeptical behaviors
    • Working paper, Baylor University
    • Hurtt, R. K., M. Eining, and D. Plumlee. 2009. Measuring professional skepticism to provide a link to skeptical behaviors. Working paper, Baylor University.
    • (2009)
    • Hurtt, R.K.1    Eining, M.2    Plumlee, D.3
  • 28
    • 0035535827 scopus 로고    scopus 로고
    • Comparison of media-literacy programs to strengthen college women's resistance to media images
    • Irving, L. M., and S. R. Berel. 2001. Comparison of media-literacy programs to strengthen college women's resistance to media images. Psychology of Women Quarterly 25 (2): 103-111.
    • (2001) Psychology of Women Quarterly , vol.25 , Issue.2 , pp. 103-111
    • Irving, L.M.1    Berel, S.R.2
  • 29
    • 0000416660 scopus 로고    scopus 로고
    • A media literacy program for high school females: Eating disorders
    • Irving, L. M., and S. R. Berel., J. DuPen, and S. R. Berel. 1998. A media literacy program for high school females: Eating disorders. The Journal of Treatment and Prevention 6: 119-131.
    • (1998) The Journal of Treatment and Prevention , vol.6 , pp. 119-131
    • Irving, L.M.1
  • 30
    • 77249145550 scopus 로고
    • Skepticism and Cognitivism
    • Berkeley, CA: University of California Press, Ltd
    • Johnson, O. A. 1978. Skepticism and Cognitivism. Berkeley, CA: University of California Press, Ltd.
    • (1978)
    • Johnson, O.A.1
  • 31
    • 0034365498 scopus 로고    scopus 로고
    • Can the truth hurt? How honest and persuasive advertising can unintentionally lead to increased consumer skepticism
    • Koslow, S. 2000. Can the truth hurt? How honest and persuasive advertising can unintentionally lead to increased consumer skepticism. The Journal of Consumer Affairs 34 2: 245-268.
    • (2000) The Journal of Consumer Affairs , vol.34 , Issue.2 , pp. 245-226
    • Koslow, S.1
  • 34
    • 85046520137 scopus 로고
    • Motivated resistance and openness to persuasion in the presence or absence of prior information
    • Kruglanski, A. W., D. M. Webster, and A. Klem. 1993. Motivated resistance and openness to persuasion in the presence or absence of prior information. Journal of Personality and Social Psychology 65 (5): 861-876.
    • (1993) Journal of Personality and Social Psychology , vol.65 , Issue.5 , pp. 861-876
    • Kruglanski, A.W.1    Webster, D.M.2    Klem, A.3
  • 35
    • 77249113854 scopus 로고
    • The New Skepticism: Inquiry and Reliable Knowledge
    • Buffalo, NY: Prometheus Books
    • Kurtz, P. 1992. The New Skepticism: Inquiry and Reliable Knowledge. Buffalo, NY: Prometheus Books.
    • (1992)
    • Kurtz, P.1
  • 36
    • 0000830077 scopus 로고
    • Adolescent reasoning about advertisements: Preliminary investigations
    • Linn, M. C., T. de Benedictis, and K. Delucchi. 1982. Adolescent reasoning about advertisements: Preliminary investigations. Child Development 53: 1599-1613.
    • (1982) Child Development , vol.53 , pp. 1599-1613
    • Linn, M.C.1    de Benedictis, T.2    Delucchi, K.3
  • 37
    • 33744957066 scopus 로고    scopus 로고
    • The latent structure of trait curiosity: Evidence for interest and deprivation curiosity dimensions
    • Litman, J. A., and P. J. Silvia. 2006. The latent structure of trait curiosity: Evidence for interest and deprivation curiosity dimensions. Journal of Personality Assessment 86 (3): 318-328.
    • (2006) Journal of Personality Assessment , vol.86 , Issue.3 , pp. 318-328
    • Litman, J.A.1    Silvia, P.J.2
  • 40
    • 0001390939 scopus 로고
    • Revised scale for ambiguity tolerance: Reliability and validity
    • MacDonald, A. P. J. 1970. Revised scale for ambiguity tolerance: Reliability and validity. Psychological Reports 26: 791-798.
    • (1970) Psychological Reports , vol.26 , pp. 791-798
    • MacDonald, A.P.J.1
  • 41
    • 0002640150 scopus 로고    scopus 로고
    • Socialization and adolescents' skepticism toward advertising
    • Mangleburg, T. F., and T. Bristol. 1998. Socialization and adolescents' skepticism toward advertising. Journal of Advertising 27 (3): 11-21.
    • (1998) Journal of Advertising , vol.27 , Issue.3 , pp. 11-21
    • Mangleburg, T.F.1    Bristol, T.2
  • 44
    • 0002395399 scopus 로고
    • Personality and susceptibility to social influence
    • Edited by Borgatta, E. F., and Lambert, W. W., Chicago, IL: Rand McNally
    • McGuire, W. J. 1968. Personality and susceptibility to social influence. In Handbook of Personality Theory and Research, edited by Borgatta, E. F., and Lambert, W. W., 1130-1187. Chicago, IL: Rand McNally.
    • (1968) Handbook of Personality Theory and Research , pp. 1130-1187
    • McGuire, W.J.1
  • 45
    • 21144481764 scopus 로고
    • Auditors' belief revisions and evidence search: The effect of hypothesis frame, confirmation, and professional skepticism
    • McMillan, J. J., and R. A. White. 1993. Auditors' belief revisions and evidence search: The effect of hypothesis frame, confirmation, and professional skepticism. The Accounting Review 68 3: 443-465.
    • (1993) The Accounting Review , vol.68 , Issue.3 , pp. 443-465
    • McMillan, J.J.1    White, R.A.2
  • 48
    • 3142618713 scopus 로고    scopus 로고
    • Decision aids for generating analytical review alternatives: The impact of goal framing and audit-risk level
    • Mueller, J. M., and J. C. Anderson. 2002. Decision aids for generating analytical review alternatives: The impact of goal framing and audit-risk level. Behavioral Research in Accounting 14: 157-177.
    • (2002) Behavioral Research in Accounting , vol.14 , pp. 157-177
    • Mueller, J.M.1    Anderson, J.C.2
  • 50
    • 84990501696 scopus 로고
    • A state-trait curiosity inventory
    • Naylor, F. D. 1981. A state-trait curiosity inventory. Australian Psychologist 16 (2): 172-183.
    • (1981) Australian Psychologist , vol.16 , Issue.2 , pp. 172-183
    • Naylor, F.D.1
  • 51
    • 77249169944 scopus 로고    scopus 로고
    • A model and literature review of professional skepticism in auditing
    • Nelson, M. W. 2009. ''A model and literature review of professional skepticism in auditing.'' Auditing: A Journal of Practice & Theory 28 (2): 1-34.
    • (2009) Auditing: A Journal of Practice & Theory , vol.28 , Issue.2 , pp. 1-34
    • Nelson, M.W.1
  • 52
    • 22044441449 scopus 로고    scopus 로고
    • Development of a scale to measure consumer skepticism toward advertising
    • Obermiller, C., and E. R. Spangenberg. 1998. Development of a scale to measure consumer skepticism toward advertising. Journal of Consumer Psychology 7 (2): 159-186.
    • (1998) Journal of Consumer Psychology , vol.7 , Issue.2 , pp. 159-186
    • Obermiller, C.1    Spangenberg, E.R.2
  • 53
    • 0030306391 scopus 로고    scopus 로고
    • The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence
    • Peecher, M. E. 1996. The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence. Journal of Accounting Research 34 (1): 125-140.
    • (1996) Journal of Accounting Research , vol.34 , Issue.1 , pp. 125-140
    • Peecher, M.E.1
  • 56
    • 77956602788 scopus 로고    scopus 로고
    • An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statement
    • Public Company Accounting Oversight Board (PCAOB)
    • Public Company Accounting Oversight Board (PCAOB). 2004. An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. PCAOB Auditing Standard No. 2.
    • (2004) PCAOB Auditing Standard No. 2
  • 58
    • 77956604090 scopus 로고    scopus 로고
    • Public Company Accounting Oversight Board (PCAOB, AU Section 230. Available at
    • Public Company Accounting Oversight Board (PCAOB). 2006a. Due Professional Care in the Performance of Work. AU Section 230. Available at: urlhttp://www.pcaobus.org/standards/interim_standards/auditing_standards/index_au.asp?series200§ion230.
    • (2006) Due Professional Care in the Performance of Work
  • 59
    • 77956604092 scopus 로고    scopus 로고
    • Public Company Accounting Oversight Board (PCAOB, AU Section 316. Available at
    • Public Company Accounting Oversight Board (PCAOB). 2006b. Consideration of Fraud in a Financial Statement Audit. AU Section 316. Available at: urlhttp://www.pcaobus.org/standards/interim_standards/auditing_standards/index_au.asp?series300§ion316.
    • (2006) Consideration of fraud in a financial statement audit
  • 60
  • 61
    • 55349090207 scopus 로고    scopus 로고
    • Attention to evidence of aggressive financial reporting and intentional misstatement judgments: Effects of experience and trust
    • Rose, J. M. 2007. Attention to evidence of aggressive financial reporting and intentional misstatement judgments: Effects of experience and trust. Behavioral Research in Accounting 19: 215-229.
    • (2007) Behavioral Research in Accounting , vol.19 , pp. 215-229
    • Rose, J.M.1
  • 62
    • 0013994747 scopus 로고
    • Generalized expectancies for internal versus external control of reinforcement
    • Rotter, J. B. 1966. Generalized expectancies for internal versus external control of reinforcement. Psychological Monographs: General and Applied (Whole No. 601) 80 (1): 1-28.
    • (1966) Psychological Monographs: General and Applied (Whole No. 601) , vol.80 , Issue.1 , pp. 1-28
    • Rotter, J.B.1
  • 63
    • 58149405986 scopus 로고
    • Interpersonal trust, trustworthiness, and gullibility
    • Rotter, J. B. 1980. Interpersonal trust, trustworthiness, and gullibility. The American Psychologist 35 (1): 1-7.
    • (1980) The American Psychologist , vol.35 , Issue.1 , pp. 1-7
    • Rotter, J.B.1
  • 64
    • 0039326136 scopus 로고    scopus 로고
    • Trust and suspicion: The effects of situational and dispositional factors on auditors' trust of clients
    • Shaub, M. K. 1996. Trust and suspicion: The effects of situational and dispositional factors on auditors' trust of clients. Behavioral Research in Accounting 8: 154-174.
    • (1996) Behavioral Research in Accounting , vol.8 , pp. 154-174
    • Shaub, M.K.1
  • 65
    • 0007084199 scopus 로고    scopus 로고
    • Ethics, experience, and professional skepticism: A situational analysis
    • Shaub, M. K., and J. E. Lawrence. 1996. Ethics, experience, and professional skepticism: A situational analysis. Behavioral Research in Accounting 8 (Supplement): 124-157.
    • (1996) Behavioral Research in Accounting , vol.8 , Issue.SUPPL. , pp. 124-157
    • Shaub, M.K.1    Lawrence, J.E.2
  • 67
    • 25844508479 scopus 로고    scopus 로고
    • Measuring anxiety, anger, depression, and curiosity as emotional states and personality traits with the STAI, STAXI, and STPI
    • Edited by Hersen, M., Hilsenroth, M. J., and Segal, D. L. Hoboken, NJ: John Wiley & Sons, Inc
    • Spielberger, C. D., and E. C. Reheiser. 2003. Measuring anxiety, anger, depression, and curiosity as emotional states and personality traits with the STAI, STAXI, and STPI. In Comprehensive Handbook of Psychological Assessment, Volume 2, Personality Assessment, edited by Hersen, M., Hilsenroth, M. J., and Segal, D. L. Hoboken, NJ: John Wiley & Sons, Inc.
    • (2003) Comprehensive Handbook of Psychological Assessment, Personality Assessment , vol.2
    • Spielberger, C.D.1    Reheiser, E.C.2
  • 68
    • 60949201981 scopus 로고
    • Berkeley, CA: University of California Press, Ltd
    • Stough, C. L. 1969. Greek Skepticism. Berkeley, CA: University of California Press, Ltd.
    • (1969) Greek Skepticism
    • Stough, C.L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.