This paper reviews research that examines professional skepticism (hereafter, PS) in auditing. Consistent with much research and with recent regulatory concerns, the paper defines PS as ‘‘indicated by auditor judgments and decisions that reflect a heightened assessment of the risk that an...

Moore, Tetlock, Tanlu and Bazerman ("MTTB") write that "moral-seduction theory" predicts that auditor decisions are affected by economic and social pressures in ways that affect audit quality, and that "issue-cycle theory" predicts that efforts to reform the audit industry will be undermined by...