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Why is trait scepticism not consistently reflected in state scepticism? An exploratory study into the role of aesthetic engagement

journal contribution
posted on 2020-12-01, 00:00 authored by Jahan KhanJahan Khan, N Harding
Where an auditor's sceptical disposition (trait scepticism) is directed toward non-diagnostic information, there is a risk that a sceptical consideration of diagnostic information could be diluted. This may be one reason why trait scepticism is not consistently reflected in sceptical judgments and actions (state scepticism). We develop a scale to measure an individual's predisposition toward engaging with visual elements of the environment (aesthetic engagement) and test, in two experiments employing students and practicing auditors, whether aesthetic engagement moderates the trait – state scepticism relationship. We find that aesthetic engagement attenuates the positive relationship between trait and state scepticism.

History

Journal

Accounting and finance

Volume

60

Pagination

3743-3774

Location

Chichester, Eng.

ISSN

0810-5391

eISSN

1467-629X

Language

eng

Publication classification

C1.1 Refereed article in a scholarly journal, C Journal article

Issue

4

Publisher

Wiley