A Study of Professional Skepticism

• Κύριος συγγραφέας: Olsen, Carmen (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Cham : Springer International Publishing : Imprint: Springer, 2017.
• Σειρά: SpringerBriefs in Accounting,
• Θέματα: Business.; Accounting.; Bookkeeping.; Project management.; Business and Management.; Accounting/Auditing.; Financial Accounting.; Project Management.

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...