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The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions

A Theoretical and Empirical Analysis

Produktform: Buch / Einband - flex.(Paperback)

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.weiterlesen

Dieser Artikel gehört zu den folgenden Serien

Sprache(n): Englisch

ISBN: 978-3-658-08870-5 / 978-3658088705 / 9783658088705

Verlag: Springer Fachmedien Wiesbaden GmbH

Erscheinungsdatum: 18.02.2015

Seiten: 302

Auflage: 1

Zielgruppe: Research

Autor(en): Kristina Yankova

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