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

A Theoretical and Empirical Analysis
Buch | Softcover
XXVI, 302 Seiten
2015 | 2015
Springer Fachmedien Wiesbaden GmbH (Verlag)
978-3-658-08870-5 (ISBN)
85,59 inkl. MwSt
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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