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The influence of information order effects and trait professional skepticism on auditors' belief revisions = a theoretical and empirical analysis /

Record Type:	Language materials, printed : Monograph/item
Title/Author:	The influence of information order effects and trait professional skepticism on auditors' belief revisions/ by Kristina Yankova.
Reminder of title:	a theoretical and empirical analysis /
Author:	Yankova, Kristina.
Published:	Wiesbaden :Springer Fachmedien Wiesbaden : : 2015.,
Description:	xxvi, 302 p. :ill., digital ; : 24 cm.;
Contained By:	Springer eBooks
Subject:	Auditors - Psychology. -
Online resource:	http://dx.doi.org/10.1007/978-3-658-08871-2
ISBN:	9783658088712 (electronic bk.)

The influence of information order effects and trait professional skepticism on auditors' belief revisions = a theoretical and empirical analysis /
Yankova, Kristina.

The influence of information order effects and trait professional skepticism on auditors' belief revisionsa theoretical and empirical analysis /[electronic resource] :by Kristina Yankova. - Wiesbaden :Springer Fachmedien Wiesbaden :2015. - xxvi, 302 p. :ill., digital ;24 cm. - Auditing and accounting studies. - Auditing and accounting studies..

Belief Revision and Information Order Effects -- Professional Skepticism -- Empirical Analysis.

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 Kohler at the Chair of Accounting and Auditing at the Mercator School of Management, University of Duisburg-Essen.

ISBN: 9783658088712 (electronic bk.)

Standard No.: 10.1007/978-3-658-08871-2doiSubjects--Topical Terms:

1066251
Auditors
--Psychology.

LC Class. No.: HF5667

Dewey Class. No.: 657.45019

The influence of information order effects and trait professional skepticism on auditors' belief revisions = a theoretical and empirical analysis /
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