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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.
面頁冊數:	XXVI, 302 p. 9 illus.online resource. :
Contained By:	Springer Nature eBook
標題:	Accounting. -
電子資源:	https://doi.org/10.1007/978-3-658-08871-2
ISBN:	9783658088712

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. - 1st ed. 2015. - XXVI, 302 p. 9 illus.online resource. - Auditing and Accounting Studies,2627-1486. - 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 Köhler at the Chair of Accounting and Auditing at the Mercator School of Management, University of Duisburg-Essen.

ISBN: 9783658088712

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

561166
Accounting.

LC Class. No.: HF5601-5688

Dewey Class. No.: 657

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