A Study of Professional Skepticism

A Study of Professional Skepticism by Carmen Olsen.

This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a...

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Bibliographic Details
Main Author: Olsen, Carmen (Author)
Corporate Author: SpringerLink (Online service)
Format: eBook
Language:English
Published: Cham : Springer International Publishing : Imprint: Springer, 2017.
Edition:1st ed. 2017.
Series:SpringerBriefs in Accounting,
Springer eBook Collection.
Subjects:
Accounting.
Bookkeeping .
Project management.
Electronic resources (E-books)
Online Access:Click to view e-book
Holy Cross Note:Loaded electronically.
Electronic access restricted to members of the Holy Cross Community.
Description
Summary:This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement. .
Physical Description:VIII, 54 p. 6 illus. online resource.
ISBN:9783319498966
ISSN:2196-7873
DOI:10.1007/978-3-319-49896-6

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