The purpose of this dissertation is threefold: first, develop a theoretical understanding and model of skepticism; second, develop an instrument to measure skepticism; and third, test the behavioral predictions of the model. Philosophical literature provides the foundation for the resultant theory and model of skeptical characteristics and behaviors. Skeptics are characterized as having: a quest for knowledge; a desire to understand people; a questioning/doubting nature; a tendency to be slow to form judgments; a reluctance to accept others' claims; and self-confidence. These characteristics comprise the trait of skepticism. Development of a psychometric scale designed to measure skepticism based on these characteristics is discussed extensively. It is hypothesized that skepticism will lead to four behaviors: expanded information search; increased identification of contradictions; increased generation of alternative explanations; and increased scrutiny of information from and about people. Skepticism is then examined experimentally by having professional accountants complete the scale and an auditing workpaper task. Auditors classified as more skeptical are found to detect more contradictions, regardless of audit risk condition, while high risk situations evoke increased scrutiny of information in all auditors.
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