Exploratory factor analysis on Hurtt’s professional skepticism scale:a Malaysian perspective

In auditing, professional skepticism refers to an attitude that requires ongoing questioning and critical assessment of evidence. An auditor needs to exercise professional skepticism to obtain sufficient and appropriate audit evidence to determine whether financial statements are free from material...

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Main Authors:	Sayed Alwee Hussnie Sayed Hussin, Takiah Mohd Iskandar
Format:	Article
Language:	English
Published:	FEP 2013
Online Access:	http://journalarticle.ukm.my/7018/ http://journalarticle.ukm.my/7018/ http://journalarticle.ukm.my/7018/1/vol4ch2.pdf

id	ukm-7018
recordtype	eprints
spelling	ukm-70182016-12-14T06:42:52Z http://journalarticle.ukm.my/7018/ Exploratory factor analysis on Hurtt’s professional skepticism scale:a Malaysian perspective Sayed Alwee Hussnie Sayed Hussin, Takiah Mohd Iskandar, In auditing, professional skepticism refers to an attitude that requires ongoing questioning and critical assessment of evidence. An auditor needs to exercise professional skepticism to obtain sufficient and appropriate audit evidence to determine whether financial statements are free from material misstatements due to errors or frauds. Hurtt (2010) developed a professional skepticism scale to measure the level of an auditor’s skepticism. However, the exercise of professional skepticism among auditors is very subjective and difficult to measure. The validity of the Hurtt skepticism scale in the context of different countries requires further examination. A factor analysis study is conducted to validate the suitability of the instrument based on Malaysian data. The results indicate that only five of the Hurtt (2010) skepticism traits are relevant in determining professional skepticism in the Malaysian environment. The suspension of judgment trait seems to be irrelevant since respondents feel that this trait requires more time to make audit decisions and may delay audit work. Malaysian auditors are not likely to possess such a trait because they are burdened with numerous audit tasks that must be completed by a deadline. The results suggest that variances may exist across different countries due to differences in environment. FEP 2013 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/7018/1/vol4ch2.pdf Sayed Alwee Hussnie Sayed Hussin, and Takiah Mohd Iskandar, (2013) Exploratory factor analysis on Hurtt’s professional skepticism scale:a Malaysian perspective. Asian Journal of Accounting and Governance, 4 . pp. 11-19. ISSN 2180-3838 http://www.ukm.my/ajag/index.html
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	In auditing, professional skepticism refers to an attitude that requires ongoing questioning and critical assessment of evidence. An auditor needs to exercise professional skepticism to obtain sufficient and appropriate audit evidence to determine whether financial statements are free from material misstatements due to errors or frauds. Hurtt (2010) developed a professional skepticism scale to measure the level of an auditor’s skepticism. However, the exercise of professional skepticism among auditors is very subjective and difficult to measure. The validity of the Hurtt skepticism scale in the context of different countries requires further examination. A factor analysis study is conducted to validate the suitability of the instrument based on Malaysian data. The results indicate that only five of the Hurtt (2010) skepticism traits are relevant in determining professional skepticism in the Malaysian environment. The suspension of judgment trait seems to be irrelevant since respondents feel that this trait requires more time to make audit decisions and may delay audit work. Malaysian auditors are not likely to possess such a trait because they are burdened with numerous audit tasks that must be completed by a deadline. The results suggest that variances may exist across different countries due to differences in environment.
format	Article
author	Sayed Alwee Hussnie Sayed Hussin, Takiah Mohd Iskandar,
spellingShingle	Sayed Alwee Hussnie Sayed Hussin, Takiah Mohd Iskandar, Exploratory factor analysis on Hurtt’s professional skepticism scale:a Malaysian perspective
author_facet	Sayed Alwee Hussnie Sayed Hussin, Takiah Mohd Iskandar,
author_sort	Sayed Alwee Hussnie Sayed Hussin,
title	Exploratory factor analysis on Hurtt’s professional skepticism scale:a Malaysian perspective
title_short	Exploratory factor analysis on Hurtt’s professional skepticism scale:a Malaysian perspective
title_full	Exploratory factor analysis on Hurtt’s professional skepticism scale:a Malaysian perspective
title_fullStr	Exploratory factor analysis on Hurtt’s professional skepticism scale:a Malaysian perspective
title_full_unstemmed	Exploratory factor analysis on Hurtt’s professional skepticism scale:a Malaysian perspective
title_sort	exploratory factor analysis on hurtt’s professional skepticism scale:a malaysian perspective
publisher	FEP
publishDate	2013
url	http://journalarticle.ukm.my/7018/ http://journalarticle.ukm.my/7018/ http://journalarticle.ukm.my/7018/1/vol4ch2.pdf
first_indexed	2023-09-18T19:48:31Z
last_indexed	2023-09-18T19:48:31Z
_version_	1777406061983039488

Exploratory factor analysis on Hurtt’s professional skepticism scale:a Malaysian perspective

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