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...
Main Author: | |
---|---|
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 |