IDEAS home Printed from https://ideas.repec.org/a/bjc/journl/v12y2025i6p576-592.html

Tawhid-Based Skepticism: Implications for Awareness Revealing Audit Findings

Author

Listed:
  • Muhammad Wahyuddin Abdullah

    (Accounting Department, Alauddin State Islamic University of Makassar)

  • Anggriani Ahmad

    (Accounting Department, Alauddin State Islamic University of Makassar)

  • Suhartono

    (Accounting Department, Alauddin State Islamic University of Makassar)

  • Saiful Muchlis

    (Accounting Department, Alauddin State Islamic University of Makassar)

  • Namla Elfa Syariati

    (Accounting Department, Alauddin State Islamic University of Makassar)

  • Hadriana Hanafie

    (Wira Bhakti University of Makassar)

Abstract

This study formulates auditor skepticism based on tauhid values and its implications for awareness in uncovering audit findings. Auditor skepticism is crucial for maintaining audit quality and the profession’s credibility but is often hindered by external pressures and weak ethical foundations. Using a qualitative approach and critical paradigm, this research was conducted at KAP Yaniswar and Rekan, Makassar branch, through interviews, observations, and analysis. The tauhid values of rububiyah, uluhiyah, and asma wa sifat provide a strong ethical foundation for auditors to act with integrity and responsibility. The findings reveal that integrating tauhid values into auditor skepticism enhances honesty, thoroughness, and moral awareness in uncovering audit findings. The study concludes that tauhid-based skepticism can serve as an effective approach to improving audit quality and public trust in the auditing profession. The results aim to offer theoretical and practical contributions to auditor development and provide an ethical foundation for Islamic values-based audit practices.

Suggested Citation

  • Muhammad Wahyuddin Abdullah & Anggriani Ahmad & Suhartono & Saiful Muchlis & Namla Elfa Syariati & Hadriana Hanafie, 2025. "Tawhid-Based Skepticism: Implications for Awareness Revealing Audit Findings," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 12(6), pages 576-592, June.
    • Handle: RePEc:bjc:journl:v:12:y:2025:i:6:p:576-592
    as

    Download full text from publisher

    File URL: https://www.rsisinternational.org/journals/ijrsi/digital-library/volume-12-issue-6/576-592.pdf
    Download Restriction: no
    File URL: https://rsisinternational.org/journals/ijrsi/articles/tawhid-based-skepticism-implications-for-awareness-revealing-audit-findings/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Nolder, Christine J. & Kadous, Kathryn, 2018. "Grounding the professional skepticism construct in mindset and attitude theory: A way forward," Accounting, Organizations and Society, Elsevier, vol. 67(C), pages 1-14.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Aaron Saiewitz & Elaine (Ying) Wang, 2020. "Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1854-1881, September.
    2. Kathryn Kadous & Yuepin (Daniel) Zhou, 2019. "How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 108-131, March.
    3. Dela Cruz, Aeson Luiz & Patel, Chris & Ying, Sammy & Pan, Peipei, 2020. "The relevance of professional skepticism to finance professionals’ Socially Responsible Investing decisions," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).
    4. Sun, Yan & Liu, Suyi & Jin, Justin Yiqiang, 2025. "Concerted efforts: The role of component auditors in multinational group audit in China," Advances in accounting, Elsevier, vol. 69(C).
    5. Ricci, Michael A. & Rimkus, Dan, 2025. "Inconsistent responses to uncooperative client manager behavior: When auditors’ judgments and actions diverge," Accounting, Organizations and Society, Elsevier, vol. 114(C).
    6. Peipei Pan & Chris Patel, 2024. "Do Internal Auditors Make Consistent Ethical Judgments in English and Chinese in Reporting Wrongdoing?," Journal of Business Ethics, Springer, vol. 194(2), pages 433-453, October.
    7. Arianna Spina Pinello & Ara Volkan & Mark Arnone & Jamie Lancellot & Lana Luckey, 2022. "Professional Skepticism: Standardsetters’ Responsiveness To Stakeholder Comment Letters," Accounting & Taxation, The Institute for Business and Finance Research, vol. 14(1), pages 57-74.
    8. Beau, Pauline & Jerman, Lambert, 2022. "Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    9. Greg Richins & Ken T. Trotman & Di Yang, 2024. "The effects of prevalence induced concept change on audit scepticism judgements," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 4429-4446, December.
    10. Jessen L. Hobson & Matthew T. Stern & Aaron F. Zimbelman, 2020. "The Benefit of Mean Auditors: The Influence of Social Interaction and the Dark Triad on Unjustified Auditor Trust," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1217-1247, June.
    11. Negin Sharifi Khaksari & Reza Hesarzadeh & Mahmoud Lari Dashtbayaz & Ameneh Bazrafshan & Ali Saeedi, 2025. "Attention Deficit Hyperactivity Disorder and Professional Scepticism," Australian Accounting Review, CPA Australia, vol. 35(1), pages 49-68, March.
    12. Yi (Dale) Fu & Noel Harding & David C. Hay & Mohammad Jahanzeb Khan & Tom Scott & Harj Singh & Sarka Stepankova & Nigar Sultana, 2023. "Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4805-4812, December.
    13. Ahmad Bilal & Shahzad Ali & Muhammad Haseeb Shakil & Muhammad Mukarram & Sayyed Zaman Haider, 2024. "Cultivating Entrepreneurial Minds: Unleashing Potential in Pakistan’s Emerging Entrepreneurs Using Structural Equational Modeling," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(4), pages 19656-19677, December.
    14. Chambers, Valerie A. & Reckers, Philip M.J. & Reinstein, Alan, 2020. "Drivers of juror's malpractice assessments in auditor litigation involving offshoring and overtime: Generation and a management Mindset," Advances in accounting, Elsevier, vol. 50(C).
    15. Paulina Arroyo & Leslie Berger & Nadia Smaili, 2025. "Navigating Between Control and Trust: The Whistleblowing Mindset," Journal of Business Ethics, Springer, vol. 199(1), pages 19-35, June.
    16. Grohnert, Therese & Gijselaers, Wim H. & Meuwissen, Roger H.G. & Trotman, Ken T., 2025. "The effects of a supportive learning culture and rank on professional skepticism in information search," Accounting, Organizations and Society, Elsevier, vol. 114(C).
    17. Aghazadeh, Sanaz & Hoang, Kris, 2020. "How does audit firm emphasis on client relationship quality influence auditors’ inferences about and responses to potential persuasion in client communications?," Accounting, Organizations and Society, Elsevier, vol. 87(C).
    18. Lori Shefchik Bhaskar & Patrick E. Hopkins & Joseph H. Schroeder, 2019. "An Investigation of Auditors’ Judgments When Companies Release Earnings Before Audit Completion," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 57(2), pages 355-390, May.
    19. Inez G. F. Verwey & Stephen K. Asare, 2022. "The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection," Journal of Business Ethics, Springer, vol. 176(2), pages 381-395, March.
    20. Dekeyser, Simon & He, Xianjie & Xiao, Tusheng & Zuo, Luo, 2024. "Auditor industry range and audit quality," Journal of Accounting and Economics, Elsevier, vol. 77(2).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bjc:journl:v:12:y:2025:i:6:p:576-592. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Renu Malsaria (email available below). General contact details of provider: https://rsisinternational.org/journals/ijrsi/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.