The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions : A Theoretical and Empirical Analysis / / by Kristina Yankova
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| Autore: |
Yankova Kristina
|
| Titolo: |
The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions : A Theoretical and Empirical Analysis / / by Kristina Yankova
|
| Pubblicazione: | Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2015 |
| Edizione: | 1st ed. 2015. |
| Descrizione fisica: | 1 online resource (321 p.) |
| Disciplina: | 330 |
| 657 | |
| Soggetto topico: | Accounting |
| Bookkeeping | |
| Accounting/Auditing | |
| Note generali: | Description based upon print version of record. |
| Nota di bibliografia: | Includes bibliographical references. |
| Nota di contenuto: | Belief Revision and Information Order Effects -- Professional Skepticism -- Empirical Analysis. |
| Sommario/riassunto: | 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. |
| Titolo autorizzato: | The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions |
| ISBN: | 3-658-08871-0 |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 9910298485903321 |
| Lo trovi qui: | Univ. Federico II |
| Opac: | Controlla la disponibilità qui |
Serie:
Auditing and Accounting Studies, . 2627-1486