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TY  - JOUR
AU  - Muhammad Saleem , 
AU  - Adeel Qaiser , 
AU  - Basit Zafar , 
AU  - Professor Dr. Alia Ahmed , 
PY  - 2026/02/24
Y2  - 2026/06/10
TI  - Professional Skepticism under scrutiny: The Mediating Effects of Felt Accountability and Judgment Accuracy on Oversight Effectiveness
JF  - `
JA  - ASSAJ
VL  - 5
IS  - 01
SE  - Articles
DO  - 
UR  - https://www.assajournal.com/index.php/36/article/view/1444
SP  - 1468-1485
AB  - &lt;p&gt;&lt;strong&gt;&lt;em&gt;Purpose:&lt;/em&gt;&lt;/strong&gt;&lt;em&gt; This study examines how the multidimensional construct of professional skepticism influences oversight effectiveness among accountants and auditors in an emerging economy, focusing on the mediating roles of felt accountability and judgment accuracy.&lt;/em&gt;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;&lt;em&gt;Design/methodology/approach: &lt;/em&gt;&lt;/strong&gt;&lt;em&gt;Grounded in Tetlock's Social Contingency Model of Accountability and Hurtt's trait-based framework, professional skepticism is conceptualized as a second-order construct with three dimensions: Critical Questioning, Proactive Inquiry, and Resilient Independence. The dataset was collected through a survey from 386 practicing accountants/auditors and analyzed using Partial Least Squares Structural Equation Modeling to test direct effects and parallel mediation pathways.&lt;/em&gt;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;&lt;em&gt;Findings: &lt;/em&gt;&lt;/strong&gt;&lt;em&gt;All three skepticism dimensions positively and significantly predict felt accountability and judgment accuracy. Felt accountability strongly drives oversight effectiveness, while judgment accuracy shows a positive but non-significant direct effect. Partial mediation is supported for both pathways, with felt accountability transmitting larger indirect effects than judgment accuracy, highlighting the primacy of motivational mechanisms in weak institutional contexts.&lt;/em&gt;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;&lt;em&gt;Originality/value: &lt;/em&gt;&lt;/strong&gt;&lt;em&gt;This research extends behavioral accounting/auditing literature by validating a parsimonious three-dimensional skepticism model in an emerging-market setting and elucidating dual mediation mechanisms under Tetlock's accountability framework. It addresses a gap in mechanism-focused studies beyond developed economies.&lt;/em&gt;&lt;/p&gt;&lt;p&gt;&lt;strong&gt;&lt;em&gt;Implications: &lt;/em&gt;&lt;/strong&gt;&lt;em&gt;Theoretically, it advances understanding of how skeptical traits operate indirectly through motivational (felt accountability) and cognitive (judgment accuracy) pathways in resource-constrained environments. Practically, firms and regulators should prioritize interventions that strengthen internalized accountability perceptions, such as structured reviews and consequence communication, to enhance oversight quality amid institutional and cultural challenges.&lt;/em&gt;&lt;/p&gt;&lt;p&gt;&lt;em&gt;https://doi.org/10.5281/zenodo.18754873&lt;/em&gt;&lt;/p&gt;
ER  -