Emotional intelligence as a key driver of the formation of professional scepticism in auditors

Purpose: Litigation against auditors has augmented as the number of corporate failures increased over the past decades. A failure to exercise professional scepticism has been cited as one of the main contributing factors to audit failure. This research establishes a link between professional sceptic...

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Bibliographic Details
Main Author: Sonja Cilliers
Format: Article
Language:English
Published: AOSIS 2023-05-01
Series:South African Journal of Business Management
Subjects:
Online Access:https://sajbm.org/index.php/sajbm/article/view/3654