Is it All in the Mind(Fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism
针对审计师职业怀疑态度不足的监管担忧，探索性研究发现简短的正念干预能帮助新手审计师表现出更强的怀疑态度，为提升审计质量提供了一种易行的初步方案。
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.