El escepticismo profesional

aportes filosóficos del pirronismo para la auditoría

Autores/as

DOI:

https://doi.org/10.17533/udea.rc.n83a02

Palabras clave:

Professional skepticism, Pyrrhonism, auditing, ancient philosophy

Resumen

El escepticismo profesional hace parte del ADN de la auditoría, por lo que su comprensión y aplicación han sido aspectos relevantes para la investigación y la práctica de la contaduría y la contabilidad. Sin embargo, no se le ha prestado la suficiente atención al aporte que otorga la filosofía para la reflexión sobre el escepticismo profesional dentro de la auditoría. Por ello, este artículo tiene como objetivo explorar cómo la reflexión desde la filosofía, especialmente desde el pirronismo antiguo, contribuye a ampliar la comprensión del escepticismo profesional en la auditoría, para lo cual hace uso de una metodología cualitativa, específicamente, de revisión de literatura en filosofía y auditoría. El principal aporte de este estudio es mostrar que desde el pirronismo antiguo se puede ampliar el horizonte de comprensión del escepticismo profesional para la auditoría como un modo de vida y como una actitud mental.

|Resumen
= 625 veces | HTML
= 0 veces| | PDF
= 780 veces|

Descargas

Los datos de descargas todavía no están disponibles.

Citas

Bett, R. (2003). Pyrrho, His Antecedents, and His Legacy. Oxford University Press.

Bett, R. (2019). How to be a Pyrrhonist: The Practice and Significance of Pyrrhonian Skepticism. Cambridge University Press.

Blix, L. H., Chui, L. C., Pike, B. J., y Robinson, S. N. (2021). Improving Auditor Performance Evaluations: The Impact on Self‐Esteem, Professional Skepticism, and Audit Quality. Journal of Corporate Accounting & Finance, 32(4), 84-98. https://doi.org/10.1002/jcaf.22512

Brazel, J. F., Jackson, S. B., Schaefer, T. J., y Stewart, B. W. (2016). The Outcome Effect and Professional Skepticism. The Accounting Review, 91(6), 1577-1599. https://doi.org/10.2308/accr-51448

Brons, R. (2018). Life without Belief: A Madhyamaka Defense of the Livability of Pyrrhonism. Philosophy East and West, 68(2), 329-351. https://doi.org/10.1353/pew.2018.0034

Bruno, G. A., y Rutherford, A. C. (2017). Skepticism: Historical and Contemporary Inquiries. Routledge.

Camus, A. (1973). Obras completas. Tomo II. Aguilar.

Carreño, S. (2022). Correa-Motta, Alfonso. “La inmoralidad de los pirrónicos”. Estudios de Filosofía 60 (2019): 63-83. Ideas y Valores, 71(178), 235-237. https://doi.org/10.15446/ideasyvalores.v71n178.98917

Chiesara, M. L. (2007). Historia del escepticismo griego. Siruela. Cohen, J. R., Dalton, D. W., y Harp, N. L. (2017). Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes. Accounting, Organizations and Society, 62, 1-20. https://doi.org/10.1016/j.aos.2017.08.003

Correa-Motta, A. (2019). La inmoralidad de los pirrónicos. Estudios de Filosofía, (60), 63-83. https://doi.org/10.17533/10.17533/udea.ef.n60a04

Cortina, A. (1996). Ética de la empresa. Claves para una nueva cultura empresarial. Trotta.

Cortina, A. (2000). El sentido de las profesiones. En A., Cortina, y J., Cornill (eds.), 10 Palabras clave en ética de las profesiones (pp. 13-28). Verbo Divino.

Diógenes Laercio. (1925). Lives of Eminent Philosophers. G. P. Putnam’s Son.

Domingo, A. (2005). Ética de las profesiones y formación universitaria: tres modelos de responsabilidad profesional. Revista de Fomento Social, (237), 39-55. https://doi.org/10.32418/rfs.2005.237.2242

Eusebio de Cesarea. (2016). Preparación Evangélica II (Libros VII-XV). Biblioteca de Autores Cristianos.

Eutsler, J., Norris, A. E., y Trompeter, G. (2018). A Live Simulation- Based Investigation: Interactions with Clients and Their Effect on Audit Judgment and Professional Skepticism. Auditing: A Journal of Practice & Theory, 37(3), 145–162. https://doi.org/10.2308/ajpt-51880

Fan, J. (2021). Redeemed From Skepticism Nietzsche’s Revaluation of Inquiry (ζητϵῖν) and Tranquility (ἀταραξία) in Pyrrhonian Skeptics. Comparative and Continental Philosophy, 13(2), 142-152. https://doi.org/10.1080/17570638.2021.1975766

Fogelin, R. (1985). Hume’s Skepticism in the Treatise of Human Nature. Routledge.

Fogelin, R. (1994). Pyrrhonian Reflections on Knowledge and Justification. Oxford University Press.

García-Benau, M. A., Gambetta, N., y Sierra-García, L. (2022). Independencia en auditoría. En pro de la defensa del interés público. Contaduría Universidad de Antioquia, (81), 119-141. https://doi.org/10.17533/udea.rc.n81a05

Giraldo-Garcés, G. (2007). La cosificación de la contabilidad a través de la racionalidad instrumental de la lógica empresarial. Contaduría Universidad de Antioquia, (50), 133-154. https://doi.org/10.17533/udea.rc.2125

Greco, J. (2008). The Oxford Handbook of Skepticism. Oxford University Press.

Hamshari, Y. M., Ali, H. Y., y Alqam, M. A. (2021). The Relationship of Professional Skepticism to the Risks of Auditing and Internal Control, and the Discovery of Fraud and Core Errors in the Financial Statements in Jordan. Academic Journal of Interdisciplinary Studies, 10(2), 105-105. https://doi.org/10.36941/ajis-2021-0042

Hurtt, R. K. (2010). Development of a Scale to Measure Professional Skepticism. Auditing: A Journal of Practice and Theory, 29(1), 149-171. https://doi.org/10.2308/aud.2010.29.1.149

Hurtt, R. K., Brown-Liburd, H., Earley, C. E., y Krishnamoorthy, G. (2013). Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 45-97. https://doi.org/10.2308/ajpt-50361

Hurtt, K. K., Eining, M. M., y Plumlee, D. (2008). An Experimental Examination of Professional Skepticism [document de trabajo]. University of Utah https://doi.org/10.2139/ssrn.1140267

International Accounting Education Standards Board. (2019). Handbook of International Education Pronouncements. New York: International Federation of Accountants. Recuperado de https://www.ifac.org/system/files/publications/files/Handbook-of-International-Education-Standards-2019.pdf

International Auditing and Assurance Standards Board. (2020). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. IAASB.

International Ethics Standards Board for Accountants. (2021). Handbook of the International Code of Ethics for Professional Accountants. International Federation of Accountants. https://www.ifac.org/system/files/publications/files/IESBA-English-2021-IESBA-Handbook_Web.pdf

Julian, L., Johari, R. J., Said, J., y Wondabio, L. S. (2021). The effects of Tone at the Top and Professional Skepticism on Fraud Risk Judgment among Internal Auditors in Indonesia. Management & Accounting Review, 20(1), 139-154. https://doi.org/10.24191/MAR.V20i01-07

Fan, J. (2021). Redeemed From Skepticism Nietzsche’s Revaluation of Inquiry (ζητϵῖν) and Tranquility (ἀταραξία) in Pyrrhonian Skeptics. Comparative and Continental Philosophy, 13(2), 142-152. https://doi.org/10.1080/17570638.2021.1975766

Fogelin, R. (1985). Hume’s Skepticism in the Treatise of Human Nature. Routledge.

Fogelin, R. (1994). Pyrrhonian Reflections on Knowledge and Justification. Oxford University Press.

García-Benau, M. A., Gambetta, N., y Sierra-García, L. (2022). Independencia en auditoría. En pro de la defensa del interés público. Contaduría Universidad de Antioquia, (81), 119-141. https://doi.org/10.17533/udea.rc.n81a05

Giraldo-Garcés, G. (2007). La cosificación de la contabilidad a través de la racionalidad instrumental de la lógica empresarial. Contaduría Universidad de Antioquia, (50), 133-154. https://doi.org/10.17533/udea.rc.2125

Greco, J. (2008). The Oxford Handbook of Skepticism. Oxford University Press.

Hamshari, Y. M., Ali, H. Y., y Alqam, M. A. (2021). The Relationship of Professional Skepticism to the Risks of Auditing and Internal Control, and the Discovery of Fraud and Core Errors in the Financial Statements in Jordan. Academic Journal of Interdisciplinary Studies, 10(2), 105-105. https://doi.org/10.36941/ajis-2021-0042

Hurtt, R. K. (2010). Development of a Scale to Measure Professional Skepticism. Auditing: A Journal of Practice and Theory, 29(1), 149-171 https://doi.org/10.2308/aud.2010.29.1.149

Hurtt, R. K., Brown-Liburd, H., Earley, C. E., y Krishnamoorthy, G. (2013). Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 45-97. https://doi.org/10.2308/ajpt-50361

Hurtt, K. K., Eining, M. M., y Plumlee, D. (2008). An Experimental Examination of Professional Skepticism [document de trabajo]. University of Utah https://doi.org/10.2139/ssrn.1140267

International Accounting Education Standards Board. (2019). Handbook of International Education Pronouncements. New York: International Federation of Accountants. Recuperado de https://www.ifac.org/system/files/publications/files/Handbook-of-International-Education-Standards-2019.pdf

International Auditing and Assurance Standards Board. (2020). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. IAASB.

International Ethics Standards Board for Accountants. (2021). Handbook of the International Code of Ethics for Professional Accountants. International Federation of Accountants. https://www.ifac.org/system/files/publications/files/IESBA-English-2021-IESBA-Handbook_Web.pdf

Julian, L., Johari, R. J., Said, J., y Wondabio, L. S. (2021). The effects of Tone at the Top and Professional Skepticism on Fraud Risk Judgment among Internal Auditors in Indonesia. Management & Accounting Review, 20(1), 139-154. https://doi.org/10.24191/MAR.V20i01-07

Lagerlund, H. (2010). Rethinking the History of Skepticism: The Missing Medieval Background. Leiden.

Lagerlund, H. (2020). Skepticism in Philosophy: A Comprehensive, Historical Introduction. Routledge.

Le Jalle, E. (2013). Skepticism and Moral. Revue Internationale de Philosophie, 67, 29-46. https://hal.science/halshs-00812990/

Machuca, D. (2011). Acient Skepticism: Pyrrhonism. Philosophy Compass, 6(4), 246–258. https://doi.org/10.1111/j.1747-9991.2011.00391.x

Machuca D. (2018). Introduction. Ancient Skepticism. En D., Machuca, y B. Reed, (eds.), Skepticism: from antiquity to the present (pp. 3-13). Bloomsbury Publishing.

Machuca, D. E. (2021). Experimental Evidence Against Pyrrhonism: Attacking a Straw Man. Dialogue: Canadian Philosophical Review, 1-16. https://doi.org/10.1017/S0012217321000160

Machuca, D., y Reed, B. (Eds.). (2018). Skepticism: from antiquity to the present. New York: Bloomsbury Publishing.

Martínez-Navarro, E. (2006). Ética de la profesión: proyecto personal y compromiso de ciudadanía. Veritas: revista de filosofía y teología, (14), 121-139. https://www.redalyc.org/pdf/2911/291122934006.pdf

Martinov-Bennie, N., Dyball, M. C., y Tweedie, D. (2022). Professional Skepticism through Audit Praxis: An Aristotelian Perspective. International Journal of Auditing, 26(2),193-211. https://doi.org/10.1111/ijau.12258

McCoy, R. E. (2020). Is Modern Science a Problem for Living as a Pyrrhonist Today? A Discussion of Richard Bett’s “Can We Be Ancient Sceptics?”. International Journal for the Study of Skepticism, 11(3), 225-242. https://brill.com/view/journals/skep/11/3/article-p225_225.xml

McMillan, J. J., y White, R. A. (1993). Auditors’ Belief Revisions and Evidence Search: The effect of Hypothesis Frame, Confirmation Bias, and Professional Skepticism. Accounting Review, 68(3), 443-465. https://www.jstor.org/stable/248196

Nelson, M. W. (2009). A Model and Literature Review of Professional Skepticism in Auditing. Auditing, 28(2), 1-34. https://doi.org/10.2308/aud.2009.28.2.1

Nolder, C. J., y Kadous, K. (2018). Grounding the Professional Skepticism Construct in Mindset and Attitude Theory: A Way Forward. Accounting, Organizations and Society, 67, 1-14. https://doi.org/10.1016/j.aos.2018.03.010

Olsen, C., y Gold, A. (2018). Future Research Directions at The Intersection Between Cognitive Neuroscience Research and Auditors’ Professional Skepticism. Journal of Accounting Literature, 41 (1), 127-141. https://doi.org/10.1016/j.acclit.2018.03.006

Ortega y Gasset, J. (1964). Historia de la Filosofía de Karl Vorländer. En Brindis y Prólogos (ed.), Obras Completas de José Ortega y Gasset (pp. 292-300). Revista de Occidente.

Ortega y Gasset, J. (1980). “Epílogo a Historia de la Filosofía”. En J., Marías, Historia de la filosofía (pp. 474-515). Revista de Occidente.

Perin, C. (2018). Pyrrho and Timon. En D., Machuca, y B., Reed, (eds.), Skepticism: from Antiquity to The Present (pp. 24-35). Bloomsbury Publishing.

Popkin, R. H. (1983). La historia del escepticismo desde Erasmo hasta Spinoza. Fondo de Cultura Económica.

Public Company Accounting Oversight Board (s.f.). Auditing Standards. Consultado el 5 de febrero de 2022 https://pcaobus.org/oversight/standards/auditing-standards

Quadackers, L., Groot, T., y Wright, A. (2014). Auditors’ Professional Skepticism: Neutrality Versus Presumptive Doubt. Contemporary accounting research, 31(3), 639-657. https://doi.org/10.1111/1911-3846.12052

Rinard, S. (2022). Pragmatic Skepticism. Philosophy and Phenomenological Research, 104(2), 434-453. https://doi.org/10.1111/phpr.12779

Robison, J. W. (2018). Skepticism about Skepticism about Moral Responsibility. Pacific Philosophical Quarterly, 99(3), 555-577. https://doi.org/10.1111/papq.12197

Román, R. (2005). El escepticismo antiguo: Pirrón de Elis y la indiferencia como terapia de la filosofía. Daimon Revista Internacional de Filosofía, (36), 33-52. https://revistas.um.es/daimon/article/view/15811

Sartre, J. (2009). El existencialismo es un humanismo. Edhassa Schellenberg, J. L. (2020). On Religious Skepticism. International Journal for The Study of Skepticism, 10(3-4), 268-282. https://brill.com/view/journals/skep/10/3-4/article-p268_268.xml

Sexto Empírico. (1993). Esbozos Pirrónicos. Gredos. https://doi.org/10.2139/ssrn.873889

Sinnot-Armstrong, W. (2004). Introduction to Pyrrhonian Skepticism. En W., Sinnot-Armstrong (ed), Pyrrhonian Skepticism (pp. 3-9). Oxford University Press.

Sorensen, R. (2004). Applications of Skepticism. En W., Sinnot-Armstrong (ed.), Pyrrhonian Skepticism (pp. 208-232). Oxford University Press.

Stroud, B. (2004). Contemporary Pyrrhonism. En W., Sinnot-Armstrong (ed.) Pyrrhonian Skepticism (pp. 174-187). Oxford University Press.

Ta, T. T., Doan, T. N., Pham, D. C., y Tran, H. N. (2022). Factors Affecting the Professional Skepticism of Independent Auditors in Viet Nam. Cogent Business & Management, 9(1), 2059043. https://doi.org/10.1080/23311975.2022.2059043

Vargas-González, C. (2022). Hermenéutica para leer confianza y confiar en rely, confidence y trust en la traducción de las NIAs. Revista Contabilidade & Finanças, 33(89), 315-328. https://orcid.org/0000-0001-9746-6058

Verwey, I. G., y Asare, S. K. (2022). The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection. Journal of Business Ethics, 176(2), 381-395. https://doi.org/10.1007/s10551-020-04718-8

Viloria-Ortega, N., y Espinoza-Díaz, Y. (2020). El escepticismo profesional del auditor. Una visión desde los docentes de contaduría pública colombianos. Cuadernos de Contabilidad, 21 https://doi.org/10.11144/Javeriana.cc21.epav

Vogt, K. (2021). Ancient Skepticism. The Stanford Encyclopedia of Philosophy. Consultado el 5 de febrero de 2022 https://plato.stanford.edu/archives/sum2021/entries/skepticism-ancient/

Zarefar, A., y Zarefar, A. (2016). The Influence of Ethics, Experience and Competency Toward the Quality of Auditing with Professional Auditor Skepticism as a moderating variable. Procedia-Social and Behavioral Sciences, 219, 828–832. https://doi.org/10.1016/j.sbspro.2016.05.074

Descargas

Publicado

2023-08-02

Cómo citar

Vargas-González, C., & Sáenz-Arenas, Ángela. (2023). El escepticismo profesional: aportes filosóficos del pirronismo para la auditoría. Contaduría Universidad De Antioquia, (83), 37–56. https://doi.org/10.17533/udea.rc.n83a02

Número

Sección

Artículos