Yankova The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions

A Theoretical and Empirical Analysis
2015
ISBN: 978-3-658-08871-2
Verlag: Springer
Format: PDF
Kopierschutz: Wasserzeichen (»Systemvoraussetzungen)

E-Book, Englisch, 302 Seiten, eBook

Reihe: Auditing and Accounting Studies

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.

Zielgruppe

Research

Autoren/Hrsg.

Yankova, Kristina

Inhaltsverzeichnis

Belief Revision and Information Order Effects.- Professional Skepticism.- Empirical Analysis.

Über Autor(innen)

Dr. Kristina Yankova completed her doctoral studies under the guidance of Prof. Dr. Annette Köhler at the Chair of Accounting and Auditing at the Mercator School of Management, University of Duisburg-Essen.