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Yanming Cao

  • Title: Mr
  • Position: PhD Student - Department of Accounting and Corporate Governance

Student information

  • Principal supervisor: Assoc Prof Maria Dyball
  • Associate supervisor: Prof Nonna Martinov-Bennie
  • Date of submission: 01/01/2000
  • Thesis title: A comparison study of neutral perspective v.s. presumptive-doubt perspective of audit professional skepticism in fraud risk setting
  • Abstract: Auditing standards on fraud detection (e.g. ISA 240, SAS No.99) suggest auditors should apply professional skepticism from presumptive-doubt perspective. However, there is limited evidence in literature supporting that this perspective is optimal in fraud detection. This study seeks to contribute to this gap by comparing the two predominant perspectives of professional skepticism (e.g. neutral and presumptive-doubt perspectives) within high/low fraud risk setting. I expect that presumptive-doubt perspective of professional skepticism is more optimal in fraud setting in that it is more associated with auditors’ skeptical judgments. Evidence is gathered by conducting experiment with college students.