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000725616 019__ $$a908041832$$a908091680
000725616 020__ $$a9783658088712$$qelectronic book
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000725616 0247_ $$a10.1007/978-3-658-08871-2$$2doi
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000725616 035__ $$aSP(OCoLC)903357036$$z(OCoLC)908041832$$z(OCoLC)908091680
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000725616 049__ $$aISEA
000725616 050_4 $$aHF5667
000725616 08204 $$a657/.45019$$223
000725616 1001_ $$aYankova, Kristina,$$eauthor.
000725616 24514 $$aThe influence of information order effects and trait professional skepticism on auditors' belief revisions$$h[electronic resource] :$$ba theoretical and empirical analysis /$$cKristina Yankova ; foreword by Prof. Dr. Annette Köhler.
000725616 264_1 $$aWiesbaden :$$bSpringer Gabler,$$c[2015]
000725616 264_4 $$c©2015
000725616 300__ $$a1 online resource (xxvi, 302 pages) :$$billustrations.
000725616 336__ $$atext$$btxt$$2rdacontent
000725616 337__ $$acomputer$$bc$$2rdamedia
000725616 338__ $$aonline resource$$bcr$$2rdacarrier
000725616 4901_ $$aAuditing and accounting studies
000725616 500__ $$a"Dissertation University of Duisburg-Essen, 2014."
000725616 504__ $$aIncludes bibliographical references.
000725616 5050_ $$aBelief Revision and Information Order Effects -- Professional Skepticism -- Empirical Analysis.
000725616 506__ $$aAccess limited to authorized users.
000725616 520__ $$aKristina 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. Contents Belief Revision and Information Order Effects Professional Skepticism Empirical Analysis Target Groups Researchers and students in the fields of accounting and auditing Practitioners in these areas The Author 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.
000725616 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed February 18, 2015).
000725616 650_0 $$aAuditors$$xPsychology.
000725616 650_0 $$aSkepticism.
000725616 650_0 $$aBehaviorism (Psychology)
000725616 77608 $$iPrint version:$$z9783658088705
000725616 830_0 $$aAuditing and accounting studies.
000725616 852__ $$bebk
000725616 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-658-08871-2$$zOnline Access$$91397441.1
000725616 909CO $$ooai:library.usi.edu:725616$$pGLOBAL_SET
000725616 980__ $$aEBOOK
000725616 980__ $$aBIB
000725616 982__ $$aEbook
000725616 983__ $$aOnline
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