Motivated by regulator concerns that auditors do not always demonstrate sufficient professional skepticism (hereafter skepticism); we consider whether a brief mindfulness intervention can assist. Research has demonstrated that mindfulness interventions help people focus on tasks in a range of settings. We draw on this research to predict, and find, that when novice auditors undertake a mindfulness intervention, they demonstrate greater skepticism than other novice auditors. This exploratory study provides preliminary evidence on an accessible intervention that can encourage greater skepticism.

中文翻译：

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这一切都在头脑中吗？评估正念对职业怀疑的影响的探索性研究

出于监管机构的担忧，即审计师并不总是表现出足够的专业怀疑态度（以下简称怀疑态度）；我们考虑简短的正念干预是否有帮助。研究表明，正念干预有助于人们专注于各种环境中的任务。我们利用这项研究预测并发现，当新审计师进行正念干预时，他们比其他新审计师表现出更大的怀疑态度。这项探索性研究提供了关于可以鼓励更大怀疑的可访问干预的初步证据。