A Study of Professional Skepticism (SpringerBriefs in Accounting) - Tapa blanda

Olsen, Carmen

 
9783319498959: A Study of Professional Skepticism (SpringerBriefs in Accounting)
Tapa blanda
ISBN 10: 3319498959 ISBN 13: 9783319498959
Editorial: Springer, 2017

Sinopsis

This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement. 




"Sinopsis" puede pertenecer a otra edición de este libro.

Acerca del autor

Carmen Olsen is an Assistant Professor at NHH and holds a PhD in auditing entitled “The Challenge of Being Professionally Skeptical”. Besides using traditional accounting perspectives and methods, her research portfolio encompasses neuroscientific research perspectives and she has worked with researchers from different disciplines to offer an interesting interpretation of prior literature on professional skepticism. She has worked as a consultant at the tax authorities and as an auditor. 



"Sobre este título" puede pertenecer a otra edición de este libro.

Editorial
Springer
Año de publicación
2017
Idioma
Inglés
ISBN 10 
3319498959
ISBN 13 
9783319498959
Encuadernación
Tapa blanda
Número de páginas
64
Contacto del fabricante
no disponible
Persona responsable
CMN Printpool Inh. Mathis Neumann
https://www.also.com/ec/cms5/en_6000/6000/index.jsp

Friedrich-Karl-Str. 9
Hamburg
Alemania

Otras ediciones populares con el mismo título

9783319498973: A Study of Professional Skepticism

Edición Destacada

ISBN 10:  3319498975 ISBN 13:  9783319498973
Editorial: Springer, 2017
Tapa blanda