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The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions: A Theoretical and Empirical Analysis (Auditing and Accounting Studies) - Tapa blanda

Yankova, Kristina

 
9783658088705: The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions: A Theoretical and Empirical Analysis (Auditing and Accounting Studies)
Tapa blanda
ISBN 10: 3658088702 ISBN 13: 9783658088705
Editorial: Springer Gabler, 2015

Sinopsis

Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.

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

Acerca del autor

Dr. Kristina Yankova completed her doctoral studies under the guidance of Prof. Dr. Annette Köhler at the Chair of Accounting and Auditing at the Mercator School of Management, University of Duisburg-Essen.

De la contraportada

Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment.

Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.

Contents

  • Belief Revision and Information Order Effects
  • Professional Skepticism
  • Empirical Analysis

Target Groups

  • Researchers and students in the fields of accounting and auditing
  • Practitioners in these areas

The Author

Dr. Kristina Yankova completed her doctoral studies under the guidance of Prof. Dr. Annette Köhler at the Chair of Accounting and Auditing at the Mercator School of Management, University of Duisburg-Essen.

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

Editorial
Springer Gabler
Año de publicación
2015
Idioma
Inglés
ISBN 10 
3658088702
ISBN 13 
9783658088705
Encuadernación
Tapa blanda
Número de páginas
328
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