The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions A Theoretical and Empirical Analysis

The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions A Theoretical and Empirical Analysis / by Kristina Yankova.

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...

Full description

Saved in:
Bibliographic Details
Main Author: Yankova, Kristina (Author)
Corporate Author: SpringerLink (Online service)
Format: eBook
Language:English
Published: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2015.
Edition:1st ed. 2015.
Series:Auditing and Accounting Studies,
Springer eBook Collection.
Subjects:
Accounting.
Bookkeeping .
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: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.
Physical Description:XXVI, 302 p. 9 illus. online resource.
ISBN:9783658088712
ISSN:2627-1486
DOI:10.1007/978-3-658-08871-2

Similar Items