Professional skepticism of young accountants under pressure
Young professionals within the accountancy sector experience high levels of work pressure, which compromises their professional skepticism and thus the quality of their work.
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Quality bonuses have a counterproductive effect for majority of auditors
Quality bonuses have a counterproductive effect for majority of auditors
Measures regarding compensation incentives for auditors have a different effect on their judgment and decision-making. This effect depends on factors such as various personality traits. This is one of the conclusions reached by Herman van Brenk in his dissertation titled “Compensation Incentives and Personality Traits: Three studies on their Joint Effects on Auditor Judgment and Decision Making”, for which he received his doctorate from Nyenrode Business Universiteit on Wednesday 6th of December.
