The Influence of Information Order - E-book

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The Influence Of Information Order Effects And Trait Professional Skepticism On Auditors? Belief Revisions - ENG

A Theoretical And Empirical Analysis

Kristina Yankova

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Sinopsis

ISBN:	9783658088712
Formato:	Page Fidelity
Idioma:	Inglés
Editorial:	Springer Nature
Tema:	Negocios y economía
Subtema:	Contabilidad general
Año de publicación:	2015-02-10

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 voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.

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