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

• Κύριος συγγραφέας: Yankova, Kristina (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2015.
• Σειρά: Auditing and Accounting Studies
• Θέματα: Business.; Accounting.; Bookkeeping.; Business and Management.; Accounting/Auditing.

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...