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Attention Deficit Hyperactivity Disorder and Professional Scepticism

Negin Sharifi Khaksari et al.

Australian Accounting Review2025https://doi.org/10.1111/auar.12446article
AJG 2ABDC B
Weight
0.41

Abstract

Attention deficit hyperactivity disorder (ADHD) is a neurodevelopmental condition that can affect professional scepticism, a critical aspect of effective auditing. This study examines the impact of ADHD, assessed using the Integrated Visual and Auditory‐2 Continuous Performance Test, on the professional scepticism of external auditors. Results indicate a negative association between ADHD and professional scepticism, suggesting that higher levels of ADHD reduce sceptical tendencies. However, the study finds that job satisfaction significantly mitigates the adverse effects of ADHD on professional scepticism. Specifically, findings from the Johnson‐Neyman analysis reveal that high job satisfaction mitigates the adverse impact of ADHD on scepticism. This study highlights the need for audit firms to consider ADHD‐related challenges. It emphasises the importance of creating a supportive work environment to sustain professional scepticism, which is vital for enhancing audit quality and effectively managing cognitive diversity in the workforce.

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https://doi.org/https://doi.org/10.1111/auar.12446

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@article{negin2025,
  title        = {{Attention Deficit Hyperactivity Disorder and Professional Scepticism}},
  author       = {Negin Sharifi Khaksari et al.},
  journal      = {Australian Accounting Review},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1111/auar.12446},
}

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.