Is it all in the Mind(fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism
Keyword(s):
The Mind
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Motivated by regulator concerns that auditors do not always demonstrate sufficient professional skepticism (hereafter skepticism); we consider whether a brief mindfulness intervention can assist. Research has demonstrated that mindfulness interventions help people focus on tasks in a range of settings. We draw on this research to predict, and find, that when novice auditors undertake a mindfulness intervention, they demonstrate greater skepticism than other novice auditors. This exploratory study provides preliminary evidence on an accessible intervention that can encourage greater skepticism.
2020 ◽
2020 ◽
Vol 24
(04)
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pp. 3337-3353
2000 ◽
Vol 28
(2)
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pp. 109-118
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Keyword(s):