De Silva, Chameera, Halloluwa, Thilina, Das, Abhijit, Singh, Abhijeet, and Azim, Mohammad (2026) Skeptical Chatbot: A Theory-Based Design for Judgment and Decision-Making in Auditing. Interactions, 33 (3). pp. 48-52.

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Abstract

Through structured prompt design and skepticism-focused training, large language models can replicate and reinforce skeptical behaviors among auditors. AI interactions grounded in the self-determination theory support deeper engagement and promote autonomy, competence, and relatedness. Techniques such as chain-of-thought prompting and SHAP/LIME visualizations make AI reasoning transparent and critical in regulated, high-stakes professional environments.

Item ID:	92079
Item Type:	Article (Short Note)
ISSN:	1558-3449
Keywords:	Auditing, Sceptical Chatbot
Copyright Information:	© 2026 Copyright is held by the owners/authors.This work is licensed under a Creative Commons Attribution International 4.0 License.
Date Deposited:	10 Aug 2026 05:39
FoR Codes:	35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350102 Auditing and accountability @ 100%
SEO Codes:	28 EXPANDING KNOWLEDGE > 2801 Expanding knowledge > 280106 Expanding knowledge in commerce, management, tourism and services @ 100%
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