Open for Comment: IESB Proposed Application Material relating to Professional Skepticism & Professional Judgment

How can experts tell whether a corporation is heading for a scandalous fail? Call it micro-management if you like, but it really is important to achieve greater understanding of how auditors assess risks, and how they assess the ways they think about assessing the risks and the evidence they gather to test the risk exposures. Professional... Continue Reading →


Thesis: Professional Scepticism – Another audit expectation gap?

by Dr Kerri O'Donnell Abstract Auditor independence became a focus of regulatory and accounting research due to a number of large corporate collapses involving fraud in the early 2000s. The focus of research was the reduction of auditor bias, and attention to improving the auditors’ objective position as a means to enhance the identification of... Continue Reading →

PhD Survey Instrument

The three original elements of my PhD survey were adapted from prior research:  Budner, S., 1962, 'Intolerance of ambiguity as a personality variable', Journal of Personality, Vol 30(1), pp. 29-50; Kashdan, T, Gallagher, M., Silvia, P., Winterstein, B, Breen, W., Terhar, D. & Steger, M., 2009, 'The Curiosity and Exploration Inventory-II: Development, factor structure, and psychometrics', Journal of... Continue Reading →

PhD project Participant Information Sheet (2014)

[UPDATE:  Please note that the research is now complete and this survey is now closed. The following Participant Information Sheet is included for archival purposes only.] ------------------------ You are invited to participate in a research study investigating inputs to, and processes of, decision making.  This study is being conducted by Kerri O’Donnell in fulfilment of... Continue Reading →

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