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02277nam a22005175i 4500 |
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|a 9783319498966
|9 978-3-319-49896-6
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|a 10.1007/978-3-319-49896-6
|2 doi
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|a Olsen, Carmen.
|e author.
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|a A Study of Professional Skepticism
|h [electronic resource] /
|c by Carmen Olsen.
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|a Cham :
|b Springer International Publishing :
|b Imprint: Springer,
|c 2017.
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|a VIII, 54 p. 6 illus.
|b online resource.
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|a text
|b txt
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|a text file
|b PDF
|2 rda
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|a SpringerBriefs in Accounting,
|x 2196-7873
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|a Auditors' Professional Skepticism -- Experimental Study -- The Experimental Instrument.
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|a 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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|a Business and Management.
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|a Accounting/Auditing.
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|a Financial Accounting.
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|a Project Management.
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|a SpringerLink (Online service)
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|t Springer eBooks
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|i Printed edition:
|z 9783319498959
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|a SpringerBriefs in Accounting,
|x 2196-7873
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|z Full Text via HEAL-Link
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|a Business and Management (Springer-41169)
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