Auditors' perceptions of alternative performance measures : alternative truths and professional skepticism

Gespeichert in:

Autor*in:	Rautiainen, Antti - 1975- [verfasserIn] Saastamoinen, Jani [verfasserIn] Pajunen, Kati [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2024

Schlagwörter:	alternative performance measurement audit professional skepticism state skepticism

Übergeordnetes Werk:	Enthalten in: Accounting in Europe - Abingdon [u.a.] : Routledge, 2004, 21(2024), 2, Seite 134-153
Übergeordnetes Werk:	volume:21 ; year:2024 ; number:2 ; pages:134-153

Links:	Link aufrufen Link aufrufen

DOI / URN:	10.1080/17449480.2023.2244509

Katalog-ID:	1899412522

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allfields	10.1080/17449480.2023.2244509 doi (DE-627)1899412522 (DE-599)KXP1899412522 DE-627 ger DE-627 rda eng Rautiainen, Antti 1975- verfasserin (DE-588)1141300362 (DE-627)1000058379 (DE-576)494322284 aut Auditors' perceptions of alternative performance measures alternative truths and professional skepticism Antti Rautiainen, Jani Saastamoinen and Kati Pajunen 2024 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier alternative performance measurement (dpeaa)DE-206 audit (dpeaa)DE-206 professional skepticism (dpeaa)DE-206 state skepticism (dpeaa)DE-206 Saastamoinen, Jani verfasserin aut Pajunen, Kati verfasserin aut Enthalten in Accounting in Europe Abingdon [u.a.] : Routledge, 2004 21(2024), 2, Seite 134-153 Online-Ressource (DE-627)52385871X (DE-600)2268358-6 (DE-576)263022153 1744-9499 nnns volume:21 year:2024 number:2 pages:134-153 https://www.tandfonline.com/doi/pdf/10.1080/17449480.2023.2244509 Verlag kostenfrei https://doi.org/10.1080/17449480.2023.2244509 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_100 GBV_ILN_110 GBV_ILN_151 GBV_ILN_224 GBV_ILN_285 GBV_ILN_370 GBV_ILN_647 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2548 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 21 2024 2 134-153 26 01 0206 456990856X x1z 23-08-24 2403 01 DE-LFER 4575966886 00 --%%-- --%%-- n --%%-- l01 04-09-24 2403 01 DE-LFER https://doi.org/10.1080/17449480.2023.2244509 2403 01 DE-LFER https://www.tandfonline.com/doi/pdf/10.1080/17449480.2023.2244509 26 00 DE-206 Alternative performance measures (APMs) may increase uncertainty and perceived risks concerning the audit, and rouse the auditor's professional skepticism (PS), for example in case the APMs and official reporting diverge (e.g. one shows a profit and the other a loss). In this paper, using a survey of Finnish certified public auditors (N = 220), we study how auditors perceive relationships between audit work, PS, and APMs. When examining PS, we use both personal 'trait skepticism' and case-specific 'state skepticism'. Our results show that state skepticism related to APMs can explain skeptical behavior and that it is a separate component from trait skepticism. Both state skepticism and considerations of the usefulness of APMs are helpful in assessing audit evidence and accounting figures. Further, we find that auditors hold various views of APMs and that 'search for knowledge' and 'questioning mind' are key dimensions of PS in coping with APMs.
spelling	10.1080/17449480.2023.2244509 doi (DE-627)1899412522 (DE-599)KXP1899412522 DE-627 ger DE-627 rda eng Rautiainen, Antti 1975- verfasserin (DE-588)1141300362 (DE-627)1000058379 (DE-576)494322284 aut Auditors' perceptions of alternative performance measures alternative truths and professional skepticism Antti Rautiainen, Jani Saastamoinen and Kati Pajunen 2024 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier alternative performance measurement (dpeaa)DE-206 audit (dpeaa)DE-206 professional skepticism (dpeaa)DE-206 state skepticism (dpeaa)DE-206 Saastamoinen, Jani verfasserin aut Pajunen, Kati verfasserin aut Enthalten in Accounting in Europe Abingdon [u.a.] : Routledge, 2004 21(2024), 2, Seite 134-153 Online-Ressource (DE-627)52385871X (DE-600)2268358-6 (DE-576)263022153 1744-9499 nnns volume:21 year:2024 number:2 pages:134-153 https://www.tandfonline.com/doi/pdf/10.1080/17449480.2023.2244509 Verlag kostenfrei https://doi.org/10.1080/17449480.2023.2244509 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_100 GBV_ILN_110 GBV_ILN_151 GBV_ILN_224 GBV_ILN_285 GBV_ILN_370 GBV_ILN_647 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2548 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 21 2024 2 134-153 26 01 0206 456990856X x1z 23-08-24 2403 01 DE-LFER 4575966886 00 --%%-- --%%-- n --%%-- l01 04-09-24 2403 01 DE-LFER https://doi.org/10.1080/17449480.2023.2244509 2403 01 DE-LFER https://www.tandfonline.com/doi/pdf/10.1080/17449480.2023.2244509 26 00 DE-206 Alternative performance measures (APMs) may increase uncertainty and perceived risks concerning the audit, and rouse the auditor's professional skepticism (PS), for example in case the APMs and official reporting diverge (e.g. one shows a profit and the other a loss). In this paper, using a survey of Finnish certified public auditors (N = 220), we study how auditors perceive relationships between audit work, PS, and APMs. When examining PS, we use both personal 'trait skepticism' and case-specific 'state skepticism'. Our results show that state skepticism related to APMs can explain skeptical behavior and that it is a separate component from trait skepticism. Both state skepticism and considerations of the usefulness of APMs are helpful in assessing audit evidence and accounting figures. Further, we find that auditors hold various views of APMs and that 'search for knowledge' and 'questioning mind' are key dimensions of PS in coping with APMs.
allfields_unstemmed	10.1080/17449480.2023.2244509 doi (DE-627)1899412522 (DE-599)KXP1899412522 DE-627 ger DE-627 rda eng Rautiainen, Antti 1975- verfasserin (DE-588)1141300362 (DE-627)1000058379 (DE-576)494322284 aut Auditors' perceptions of alternative performance measures alternative truths and professional skepticism Antti Rautiainen, Jani Saastamoinen and Kati Pajunen 2024 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier alternative performance measurement (dpeaa)DE-206 audit (dpeaa)DE-206 professional skepticism (dpeaa)DE-206 state skepticism (dpeaa)DE-206 Saastamoinen, Jani verfasserin aut Pajunen, Kati verfasserin aut Enthalten in Accounting in Europe Abingdon [u.a.] : Routledge, 2004 21(2024), 2, Seite 134-153 Online-Ressource (DE-627)52385871X (DE-600)2268358-6 (DE-576)263022153 1744-9499 nnns volume:21 year:2024 number:2 pages:134-153 https://www.tandfonline.com/doi/pdf/10.1080/17449480.2023.2244509 Verlag kostenfrei https://doi.org/10.1080/17449480.2023.2244509 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_100 GBV_ILN_110 GBV_ILN_151 GBV_ILN_224 GBV_ILN_285 GBV_ILN_370 GBV_ILN_647 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2548 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 21 2024 2 134-153 26 01 0206 456990856X x1z 23-08-24 2403 01 DE-LFER 4575966886 00 --%%-- --%%-- n --%%-- l01 04-09-24 2403 01 DE-LFER https://doi.org/10.1080/17449480.2023.2244509 2403 01 DE-LFER https://www.tandfonline.com/doi/pdf/10.1080/17449480.2023.2244509 26 00 DE-206 Alternative performance measures (APMs) may increase uncertainty and perceived risks concerning the audit, and rouse the auditor's professional skepticism (PS), for example in case the APMs and official reporting diverge (e.g. one shows a profit and the other a loss). In this paper, using a survey of Finnish certified public auditors (N = 220), we study how auditors perceive relationships between audit work, PS, and APMs. When examining PS, we use both personal 'trait skepticism' and case-specific 'state skepticism'. Our results show that state skepticism related to APMs can explain skeptical behavior and that it is a separate component from trait skepticism. Both state skepticism and considerations of the usefulness of APMs are helpful in assessing audit evidence and accounting figures. Further, we find that auditors hold various views of APMs and that 'search for knowledge' and 'questioning mind' are key dimensions of PS in coping with APMs.
allfieldsGer	10.1080/17449480.2023.2244509 doi (DE-627)1899412522 (DE-599)KXP1899412522 DE-627 ger DE-627 rda eng Rautiainen, Antti 1975- verfasserin (DE-588)1141300362 (DE-627)1000058379 (DE-576)494322284 aut Auditors' perceptions of alternative performance measures alternative truths and professional skepticism Antti Rautiainen, Jani Saastamoinen and Kati Pajunen 2024 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier alternative performance measurement (dpeaa)DE-206 audit (dpeaa)DE-206 professional skepticism (dpeaa)DE-206 state skepticism (dpeaa)DE-206 Saastamoinen, Jani verfasserin aut Pajunen, Kati verfasserin aut Enthalten in Accounting in Europe Abingdon [u.a.] : Routledge, 2004 21(2024), 2, Seite 134-153 Online-Ressource (DE-627)52385871X (DE-600)2268358-6 (DE-576)263022153 1744-9499 nnns volume:21 year:2024 number:2 pages:134-153 https://www.tandfonline.com/doi/pdf/10.1080/17449480.2023.2244509 Verlag kostenfrei https://doi.org/10.1080/17449480.2023.2244509 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_100 GBV_ILN_110 GBV_ILN_151 GBV_ILN_224 GBV_ILN_285 GBV_ILN_370 GBV_ILN_647 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2548 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 21 2024 2 134-153 26 01 0206 456990856X x1z 23-08-24 2403 01 DE-LFER 4575966886 00 --%%-- --%%-- n --%%-- l01 04-09-24 2403 01 DE-LFER https://doi.org/10.1080/17449480.2023.2244509 2403 01 DE-LFER https://www.tandfonline.com/doi/pdf/10.1080/17449480.2023.2244509 26 00 DE-206 Alternative performance measures (APMs) may increase uncertainty and perceived risks concerning the audit, and rouse the auditor's professional skepticism (PS), for example in case the APMs and official reporting diverge (e.g. one shows a profit and the other a loss). In this paper, using a survey of Finnish certified public auditors (N = 220), we study how auditors perceive relationships between audit work, PS, and APMs. When examining PS, we use both personal 'trait skepticism' and case-specific 'state skepticism'. Our results show that state skepticism related to APMs can explain skeptical behavior and that it is a separate component from trait skepticism. Both state skepticism and considerations of the usefulness of APMs are helpful in assessing audit evidence and accounting figures. Further, we find that auditors hold various views of APMs and that 'search for knowledge' and 'questioning mind' are key dimensions of PS in coping with APMs.
allfieldsSound	10.1080/17449480.2023.2244509 doi (DE-627)1899412522 (DE-599)KXP1899412522 DE-627 ger DE-627 rda eng Rautiainen, Antti 1975- verfasserin (DE-588)1141300362 (DE-627)1000058379 (DE-576)494322284 aut Auditors' perceptions of alternative performance measures alternative truths and professional skepticism Antti Rautiainen, Jani Saastamoinen and Kati Pajunen 2024 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier alternative performance measurement (dpeaa)DE-206 audit (dpeaa)DE-206 professional skepticism (dpeaa)DE-206 state skepticism (dpeaa)DE-206 Saastamoinen, Jani verfasserin aut Pajunen, Kati verfasserin aut Enthalten in Accounting in Europe Abingdon [u.a.] : Routledge, 2004 21(2024), 2, Seite 134-153 Online-Ressource (DE-627)52385871X (DE-600)2268358-6 (DE-576)263022153 1744-9499 nnns volume:21 year:2024 number:2 pages:134-153 https://www.tandfonline.com/doi/pdf/10.1080/17449480.2023.2244509 Verlag kostenfrei https://doi.org/10.1080/17449480.2023.2244509 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_100 GBV_ILN_110 GBV_ILN_151 GBV_ILN_224 GBV_ILN_285 GBV_ILN_370 GBV_ILN_647 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2548 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 21 2024 2 134-153 26 01 0206 456990856X x1z 23-08-24 2403 01 DE-LFER 4575966886 00 --%%-- --%%-- n --%%-- l01 04-09-24 2403 01 DE-LFER https://doi.org/10.1080/17449480.2023.2244509 2403 01 DE-LFER https://www.tandfonline.com/doi/pdf/10.1080/17449480.2023.2244509 26 00 DE-206 Alternative performance measures (APMs) may increase uncertainty and perceived risks concerning the audit, and rouse the auditor's professional skepticism (PS), for example in case the APMs and official reporting diverge (e.g. one shows a profit and the other a loss). In this paper, using a survey of Finnish certified public auditors (N = 220), we study how auditors perceive relationships between audit work, PS, and APMs. When examining PS, we use both personal 'trait skepticism' and case-specific 'state skepticism'. Our results show that state skepticism related to APMs can explain skeptical behavior and that it is a separate component from trait skepticism. Both state skepticism and considerations of the usefulness of APMs are helpful in assessing audit evidence and accounting figures. Further, we find that auditors hold various views of APMs and that 'search for knowledge' and 'questioning mind' are key dimensions of PS in coping with APMs.
language	English
source	Enthalten in Accounting in Europe 21(2024), 2, Seite 134-153 volume:21 year:2024 number:2 pages:134-153
sourceStr	Enthalten in Accounting in Europe 21(2024), 2, Seite 134-153 volume:21 year:2024 number:2 pages:134-153
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container_title	Accounting in Europe
authorswithroles_txt_mv	Rautiainen, Antti @@aut@@ Saastamoinen, Jani @@aut@@ Pajunen, Kati @@aut@@
publishDateDaySort_date	2024-01-01T00:00:00Z
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topic_title	26 00 DE-206 Alternative performance measures (APMs) may increase uncertainty and perceived risks concerning the audit, and rouse the auditor's professional skepticism (PS), for example in case the APMs and official reporting diverge (e.g. one shows a profit and the other a loss). In this paper, using a survey of Finnish certified public auditors (N = 220), we study how auditors perceive relationships between audit work, PS, and APMs. When examining PS, we use both personal 'trait skepticism' and case-specific 'state skepticism'. Our results show that state skepticism related to APMs can explain skeptical behavior and that it is a separate component from trait skepticism. Both state skepticism and considerations of the usefulness of APMs are helpful in assessing audit evidence and accounting figures. Further, we find that auditors hold various views of APMs and that 'search for knowledge' and 'questioning mind' are key dimensions of PS in coping with APMs Auditors' perceptions of alternative performance measures alternative truths and professional skepticism Antti Rautiainen, Jani Saastamoinen and Kati Pajunen alternative performance measurement (dpeaa)DE-206 audit (dpeaa)DE-206 professional skepticism (dpeaa)DE-206 state skepticism (dpeaa)DE-206
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title_full	Auditors' perceptions of alternative performance measures alternative truths and professional skepticism Antti Rautiainen, Jani Saastamoinen and Kati Pajunen
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title_short	Auditors' perceptions of alternative performance measures
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ind1=" " ind2=" "><subfield code="a">GBV_ILN_4700</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2403</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2403</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-LFER</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">21</subfield><subfield code="j">2024</subfield><subfield code="e">2</subfield><subfield code="h">134-153</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">26</subfield><subfield code="1">01</subfield><subfield code="x">0206</subfield><subfield code="b">456990856X</subfield><subfield code="y">x1z</subfield><subfield code="z">23-08-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="b">4575966886</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">n</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">04-09-24</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="r">https://doi.org/10.1080/17449480.2023.2244509</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="r">https://www.tandfonline.com/doi/pdf/10.1080/17449480.2023.2244509</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">26</subfield><subfield code="1">00</subfield><subfield code="x">DE-206</subfield><subfield code="b">Alternative performance measures (APMs) may increase uncertainty and perceived risks concerning the audit, and rouse the auditor's professional skepticism (PS), for example in case the APMs and official reporting diverge (e.g. one shows a profit and the other a loss). In this paper, using a survey of Finnish certified public auditors (N = 220), we study how auditors perceive relationships between audit work, PS, and APMs. When examining PS, we use both personal 'trait skepticism' and case-specific 'state skepticism'. Our results show that state skepticism related to APMs can explain skeptical behavior and that it is a separate component from trait skepticism. Both state skepticism and considerations of the usefulness of APMs are helpful in assessing audit evidence and accounting figures. Further, we find that auditors hold various views of APMs and that 'search for knowledge' and 'questioning mind' are key dimensions of PS in coping with APMs.</subfield></datafield></record></collection>
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Auditors' perceptions of alternative performance measures : alternative truths and professional skepticism

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