The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions
A Theoretical and Empirical Analysis
Seiten
2015
|
2015
Springer Fachmedien Wiesbaden GmbH (Verlag)
978-3-658-08870-5 (ISBN)
Springer Fachmedien Wiesbaden GmbH (Verlag)
978-3-658-08870-5 (ISBN)
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.
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.
Belief Revision and Information Order Effects.- Professional Skepticism.- Empirical Analysis.
| Erscheint lt. Verlag | 18.2.2015 |
|---|---|
| Reihe/Serie | Auditing and Accounting Studies |
| Zusatzinfo | XXVI, 302 p. 9 illus. |
| Verlagsort | Wiesbaden |
| Sprache | englisch |
| Maße | 148 x 210 mm |
| Gewicht | 428 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| Schlagworte | Accounting • Auditing • Auditor Judgment • Audit Practice • Cognitive biases |
| ISBN-10 | 3-658-08870-2 / 3658088702 |
| ISBN-13 | 978-3-658-08870-5 / 9783658088705 |
| Zustand | Neuware |
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