The Influence of Information Order Effects and Trait Professional Skepticism on Auditors' Belief Revisions: A Theoretical and Empirical Analysis (Auditing and Accounting Studies)
Type
Book
Authors
ISBN 10
3658088702
ISBN 13
9783658088705
Category
information
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Publication Year
2015
Publisher
Pages
328
Tags
Description
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. - from Amzon
Number of Copies
1
