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

• Main Author: Yankova, Kristina (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2015.
• Series: Auditing and Accounting Studies
• Subjects: 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...