The Influence of Information Order Effects and Trait Professional Skepticism on Auditors' Belief Revisions A Theoretical and Empirical Analysis
Aus der Reihe
Auditing and Accounting Studies
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Form:Einzelkauf Download
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Sprache:Englisch
Fr. 62.90
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Produktdetails
Format
Kopierschutz
Nein
Family Sharing
Nein
Text-to-Speech
Nein
Erscheinungsdatum
10.02.2015
Verlag
Springer Fachmedien WiesbadenSeitenzahl
302 (Printausgabe)
Dateigröße
2467 KB
Sprache
Englisch
EAN
9783658088712
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.
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