Can Being Too Skeptical Hurt Auditor–Client Relationships?

Summary

This study examines a practical tension in audits: professional skepticism (PS) is required for audit quality, but “higher-than-expected” skepticism can irritate clients and damage cooperation. Using Expectancy Violations Theory, the authors test whether clients react emotionally (negative affect) when auditors are more skeptical than the client anticipated—and whether certain “impression management” approaches can prevent the relationship damage. The study uses an experiment with 219 working participants who have experience interacting with external auditors and who play the role of an operational manager facing an inventory obsolescence/write-down dispute.