A Study of Professional Skepticism

• Main Author: Olsen, Carmen (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Springer, 2017.
• Series: SpringerBriefs in Accounting,
• Subjects: 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...