國立虎尾科技大學 |

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

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	The influence of information order effects and trait professional skepticism on auditors' belief revisions/ by Kristina Yankova.
其他題名:	a theoretical and empirical analysis /
作者:	Yankova, Kristina.
出版者:	Wiesbaden :Springer Fachmedien Wiesbaden : : 2015.,
面頁冊數:	xxvi, 302 p. :ill., digital ; : 24 cm.;
Contained By:	Springer eBooks
標題:	Auditors - Psychology. -
電子資源:	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 /
LDR:02217nam a2200349 a 4500 001 836272
003 DE-He213
005 20150914143518.0
006 m d
007 cr nn 008maaau
008 160421s2015 gw s 0 eng d
020 $a 9783658088712 (electronic bk.)
020 $a 9783658088705 (paper)
024 7 $a 10.1007/978-3-658-08871-2 $2 doi
035 $a 978-3-658-08871-2
040 $a GP $c GP
041 0 $a eng
050 4 $a HF5667
072 7 $a KF $2 bicssc
072 7 $a KFCM $2 bicssc
072 7 $a BUS001040 $2 bisacsh
072 7 $a BUS001010 $2 bisacsh
082 0 4 $a 657.45019 $2 23
090 $a HF5667 $b .Y23 2015
100 1 $a Yankova, Kristina. $3 1066249
245 1 4 $a The influence of information order effects and trait professional skepticism on auditors' belief revisions $h [electronic resource] : $b a theoretical and empirical analysis / $c by Kristina Yankova.
260 $a Wiesbaden : $b Springer Fachmedien Wiesbaden : $b Imprint: Springer Gabler, $c 2015.
300 $a xxvi, 302 p. : $b ill., digital ; $c 24 cm.
490 1 $a Auditing and accounting studies
505 0 $a Belief Revision and Information Order Effects -- Professional Skepticism -- Empirical Analysis.
520 $a 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.
650 0 $a Auditors $x Psychology. $3 1066251
650 0 $a Skepticism. $3 575754
650 0 $a Behaviorism (Psychology) $3 572380
650 1 4 $a Economics/Management Science. $3 669170
650 2 4 $a Accounting/Auditing. $3 669239
710 2 $a SpringerLink (Online service) $3 593884
773 0 $t Springer eBooks
830 0 $a Auditing and accounting studies. $3 1066250
856 4 0 $u http://dx.doi.org/10.1007/978-3-658-08871-2
950 $a Business and Economics (Springer-11643)