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The Outcome Effect and Professional Skepticism

Joseph F. Brazel, Scott B. Jackson, Tammie J. Schaefer, Bryan W. Stewart

The Accounting Review, 2016. DOI 10.2308/accr-51448

Has this study been replicated?

The atlas records 1 replication of this study. Recorded outcomes: 1 successful.

Replications

• The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation, Brazel et al. (2018). Outcome recorded: successful. Like the original study, we find that evaluators reward audit staff who exercise appropriate levels of skepticism and identify a misstatement (positive outcome). View paper

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