Shaub, Michael K.1996.

Trust and suspicistion: Fffects Qf Situasional and Disposional b`åctors on A uditors' Trust of
Clients, Behavioral Research in Accounting.Vol 8, p. 155-174.

Trust and Suspicion: The Effects of Situational and Dispositional Factors on Auditors' Trust of Clients

The level of subjective trust demonstrated by auditors toward their clients, which is an implicit prediction of auditee
behavior, is a function of situational and dispositional factors. The purpose of this study is to determine the relative
importance of each of these types of factors to the auditor's determination of subjective trust of a client.

The results of this study indicate that historic experience with the client and situational factors are more important than
dispositional factors in determining the extent to which auditors trust clients. Specifically, length of service, historic client
accuracy, a situation-specific incentive for misstatement, quality of communication, and the gender of the person being
trusted influenced client trust in specific situations. Global measures of trustworthiness, independence, and client trust
generally were not significantly related to subjective trust. The findings suggest that providing auditors with adequate
opportunities for broad experience and training is important in aiding their ability to calibrate the appropriate amount of
trust to demonstrate. An individual auditor's tendency to view people as being trustworthy and reliable does not accurately
predict the tendency to trust clients; the audit circumstances do.

Shaub, Michael K and Lawrence Janice E. 1996. Ethics, Experience and Professional Skeptictsm: A Situational Analysis,
Behavloral Research in accounting. Vol 8, Suppement No. 124- 157

Ethics, Experience, and Professional Skepticism: A Situational Analysis

A model of auditorsí professional skepticism is developed in this study by adapting Kee and Knoxís [1970] model of trust
and suspicion to apply to auditors. This model defines professional skepticism as a function of (1) ethical disposition, (2)
experience, and (3) situational factors. Structural equations modeling is used to evaluate the relationship of these factors to
professional skepticism. The model is tested using auditors (n=156) from a single Big-6 firm. Each auditorís skepticism is
measure and analyzed in nine different high(low)-risk situations. The results indicate auditors endorsing situation ethics
are less skeptical and less concerned with professional ethics. CPAs exhibit less skeptical behavior than their uncertified
colleagues. Situations increasing skepticism include the existence of (1) a related party transaction, (2) client financial
stress, (3) prior client inaccuracies, and (4) poor client-auditor communication. Results also indicate auditorsí skepticism
is counteracted when the client is important (as a source of referrals) to the firm's practice development. ABSTRACT
FROM AUTHOR Copyright of Behavioral Research in Accounting is the property of American Accounting Association
and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express
written permission. However, users may print, download, or email articles for individual use. This abstract may be
abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the
material for the full abstract. (Copyright applies to all Abstracts) A model of auditors' professional skepticism is
developed in this study by adapting Kee and Knox's (1970) model of trust and suspicion to apply to auditors. This model
defines professional skepticism as a function of (1) ethical disposition, (2) experience, and (3) situational factors.
Structural equations modeling is used to evaluate the relationship of these factors to professional skepticism. The model is
tested using auditors (n=156) from a single Big 6 firm. Each auditor's skepticism is measured and analyzed in nine
different high(low)-risk situations. The results indicate auditors endorsing situation ethics are less skeptical and less
concerned with professional ethics. CPAs exhibit less skeptical behavior than their uncertified colleagues. Situations
increasing skepticism include the existence of (1) a related party transaction, (2) client financial stress, (3) prior client
inaccuracies, and (4) poor clientauditor communication. Results also indicate auditors' skepticism is counteracted when
the client is important (as a source of referrals) to the firm's practice development. ABSTRACT FROM AUTHOR
Copyright of Behavioral Research in Accounting is the property of American Accounting Association and its content may
not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission.
However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is
given about the accuracy of the copy. Users should refer to the original published version of the material for the full
abstract. (Copyright applies to all Abstracts)
Kee dan Knox’s (1970) dalam model “Professional Scepticism Auditor” menyatakan bahwa skeptisisme profesional
auditor dipengaruhi oleh beberapa faktor:

1. Faktor-faktor kecondongan etika

Faktor-faktor kecondongan etika memiliki pengaruh yang signifikan terhadap skeptisisme profesional auditor. The
American Heritage Directory menyatakan etika sebagai suatu aturan atau standar yang menentukan tingkah laku para
anggota dari suatu profesi. Pengembangan kesadaran etis/moral memainkan peranan kunci dalam semua area profesi
akuntan (Louwers, 1997), termasuk dalam melatih sikap skeptisisme profesional akuntan.

2. Faktor-faktor situasi
Faktor-faktor situasi berperngaruh secara positif terhadap skeptisisme profesional auditor. Faktor situasi seperti situasi
audit yang memiliki risiko tinggi (situasi irregularities) mempengaruhi auditor untuk meningkatkan sikap skeptisisme
profesionalnya.

3. Pengalaman
Pengalaman yang dimaksudkan disini adalah pengalaman auditor dalam melakukan pemeriksaan laporan keuangan baik
dari segi lamanya waktu, maupun banyaknya penugasan yang pernah dilakukan. Butt (1988) memperlihatkan dalam
penelitiannya bahwa auditor yang berpengalaman akan membuat judgement yang relatif lebih baik dalam tugas-tugas
profesionalnya, daripada auditor yang kurang berpengalaman. Jadi seorang auditor yang lebih berpengalaman akan lebih
tinggi tingkat skeptisisme profesionalnya dibandingkan dengan auditor yang kurang berpengalaman.
Berkaitan dengan skeptisisme ini, penelitian yang dilakukan Kee & Knox’s (1970) yang menggambarkan skeptisisme
profesional sebagai fungsi dari disposisi etis, pengalaman dan faktor situasional. Michael K. Shaub dan Janice E.
Lawrence (1996) mengindikasikan bahwa auditor yang menguasai etika situasi yang kurang lebih terkait dengan etika
profesional dan kurang lebih dapat melaksanakan skeptisisme profesionalnya. Faktor situasional merupakan faktor yang
penting dalam melaksanakan skeptisisme profesional auditor.