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Can multitasking influence professional scepticism?

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  • Dennis D. Fehrenbacher
  • Anis Triki
  • Martin Michael Weisner

Abstract

Motivated by concerns about the adverse effects of multitasking in audit practice and research that highlights the effects of mindset orientation on professional scepticism, we investigate how the performance of tasks consistent with different mindset orientations affects auditors’ professional scepticism in a subsequent, unrelated task. Results show that auditors who first complete a task that requires concrete (abstract) thinking display greater professional scepticism during a subsequent, unrelated task that involves evaluating a narrow and complete set of evidence (a broad and incomplete set of evidence). We discuss the implications for professional scepticism in multitasking environments.

Suggested Citation

  • Dennis D. Fehrenbacher & Anis Triki & Martin Michael Weisner, 2021. "Can multitasking influence professional scepticism?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1277-1306, March.
    • Handle: RePEc:bla:acctfi:v:61:y:2021:i:1:p:1277-1306
    DOI: 10.1111/acfi.12627
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    References listed on IDEAS

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