Why so Inhibited? The Influence of Cynicism on Auditors’ Performance of Effortful Actions
研究发现审计师中的职业犬儒主义态度会降低他们付出额外努力（如反驳客户主张、向上级报告问题）的意愿，从而影响审计质量，为理解审计师不作为的原因提供了初步证据。
SUMMARY Professional cynicism in auditing (PCA) is a negative attitude toward the audit profession that reflects doubt about the integrity of the profession, including auditing work’s orientation toward serving the public’s interests and value in protecting those interests. Across a series of surveys and experiments, we find evidence of PCA among staff and senior auditors, and we find that auditors who are cynical are less willing to take effortful actions to increase audit quality, such as pushing back on client assertions, raising potential issues to supervisors, and making audit procedures more effective. Our results shed light on why auditors are prone to inaction when action is needed and provide initial evidence of how PCA affects audit quality. Thus, our study motivates future research examining the antecedents of PCA and interventions that can curb its effects. Data Availability: Contact the authors.