Understanding Auditors’ Professional Skepticism in Egypt: Determinants and Demographic Influences

Aly, Abd El Wahab Nasr; Badawy, Hebatallah Abd Elsalam

doi:10.21608/abj.2025.454101

Understanding Auditors’ Professional Skepticism in Egypt: Determinants and Demographic Influences

المؤلفون

¹ Professor ،Accounting Department Faculty of Business، Alexandria University،Egypt

² Teaching Assistant ،Management Departm bProfessor ، Accounting Department Faculty of International Business and Humanities ، Japan University of Science and Technology ،Egypt Professor ، Accounting Department Faculty of International Business and Humanities ، Alexandria University ،Egypt

10.21608/abj.2025.454101

المستخلص

Auditors’ professional skepticism is crucial for audit quality. The objective of this study is to examine the determinants of auditors’ professional skepticism in Egypt and whether there are significant differences between these determinants based on demographic data: gender, background (academic versus professional) and age. Based on a survey of 85 participants, we found that the determinants of auditors’ professional skepticism are suspension of judgement, self-confidence, search for knowledge, and autonomy. Professional auditors have proven to maintain a higher professional skepticism, in the form of suspension of judgement, self-confidence, and search for knowledge. However, gender didn’t prove to affect the determinants of professional skepticism in Egypt. Finally, younger auditors showed higher search for knowledge relative to older ones. The results of this study provide practical implications to those working in the auditing profession and are valuable to auditors, standards setters, policymakers and researchers interested in the area of auditing.

الكلمات الرئيسية