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A study of professional skepticism
~
Olsen, Carmen.
A study of professional skepticism
Record Type:
Language materials, printed : Monograph/item
Title/Author:
A study of professional skepticism/ by Carmen Olsen.
Author:
Olsen, Carmen.
Published:
Cham :Springer International Publishing : : 2017.,
Description:
viii, 54 p. :ill., digital ; : 24 cm.;
Contained By:
Springer eBooks
Subject:
Auditing. -
Online resource:
http://dx.doi.org/10.1007/978-3-319-49896-6
ISBN:
9783319498966
A study of professional skepticism
Olsen, Carmen.
A study of professional skepticism
[electronic resource] /by Carmen Olsen. - Cham :Springer International Publishing :2017. - viii, 54 p. :ill., digital ;24 cm. - SpringerBriefs in accounting,2196-7873. - SpringerBriefs in accounting..
Auditors' Professional Skepticism -- Experimental Study -- The Experimental Instrument.
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.
ISBN: 9783319498966
Standard No.: 10.1007/978-3-319-49896-6doiSubjects--Topical Terms:
561125
Auditing.
LC Class. No.: HF5667 / .O47 2017
Dewey Class. No.: 657.45
A study of professional skepticism
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by Carmen Olsen.
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Auditors' Professional Skepticism -- Experimental Study -- The Experimental Instrument.
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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.
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Business and Management (Springer-41169)
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