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- Title
Is it All in the Mind(Fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism.
- Authors
Cross, Jessica Maree; Moroney, Robyn; Phang, Soon-Yeow
- Abstract
SYNOPSIS: 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 of an accessible intervention that can encourage greater skepticism.
- Subjects
MINDFULNESS; SKEPTICISM; PROFESSIONAL employees; AUDITORS; MOTIVATION (Psychology)
- Publication
Accounting Horizons, 2023, Vol 37, Issue 1, p25
- ISSN
0888-7993
- Publication type
Article
- DOI
10.2308/HORIZONS-2020-118