Interpreting the Psychological Barriers to Maintaining Professional Skepticism: A Case Study of Auditors in Big4 Vietnam

This study aims to interpret the profound and context-dependent psychological barriers that impede the maintenance of professional skepticism among auditors in Big4 Vietnam. Employing a qualitative research method with a case study design, data were collected through 18 in-depth, semi-structured interviews with auditors at various hierarchical levels and were analyzed thematically. The findings identify four main psychological barriers: role conflict in client relationships, conformity pressure from the hierarchy, cognitive biases arising from familiarity, and time-budget pressure fostering a "completion over perfection" mindset. Notably, these barriers do not operate in isolation but interact to form a self-reinforcing "ecosystem" that erodes PS. In terms of implications, the study underscores the urgent need for audit firms to cultivate a supportive organizational culture with "psychological safety" and to reconsider performance metrics, while also transforming training programs from theoretical instruction to practical skills-building to cope with these pressures. The originality of this research lies in its interpretative approach, which opens the "black box" of auditors' psychological experiences. It particularly contributes by elucidating how unique Vietnamese cultural factors (e.g., high power distance, a culture of conflict avoidance) amplify these universal psychological pressures, offering a nuanced and novel perspective for both academia and practice.