The reflection dimension of professional scepticism
研究提出将反思性思维能力作为专业怀疑主义的新维度，通过分析大量审计师数据开发了包含七个维度的反思性怀疑量表，证明反思和批判性反思是专业怀疑主义的重要组成部分。
Using insights from the reflection literature, the study presents an argument for incorporating a capacity for reflective thinking as an additional dimension of professional scepticism (PS). Calls by regulators for increased PS conflict with the depiction of an auditor’s PS as a trait which is difficult to change. This study examines the influence of reflective thinking on PS and how it impacts PS changes over an auditor’s career. We explain that two dimensions of reflective thinking, reflection and critical reflection, are important dimensions of PS which facilitate its dynamism. We support this argument with empirical evidence justifying their inclusion as dimensions of a scale designed to measure PS. This evidence is based on the analysis of a large sample of professional auditors. Using this sample, we develop a new PS scale and undertake exploratory factor analysis thereon, evidencing that reflection and critical reflection are dimensions of PS. It suggests a new PS scale incorporating seven dimensions. We term this new scale the Reflective Scepticism Scale (RSS) and validate it using, inter alia, confirmatory factor analysis.