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The Influence of Information Order Effects and Trait Professional Skepticism on Auditors' Belief Revisions : A Theoretical and Empirical Analysis.
・ISBN 978-3-658-08870-5 hard EUR 49.99
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| 著者・編者 | Yankova, Kristina, |
|---|---|
| シリーズ | Auditing and Accounting Studies |
| 出版社 | (Springer Gabler, GW) |
| 出版年月 | 2015 |
| ページ数 | xxvi, 302 S. |
| 言語 | ENG |
| ニュース番号 | ＜624-1032＞ |
解説
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.