The influence of information order effects and trait professional skepticism on auditors' belief revisions [electronic resource] : a theoretical and empirical analysis / Kristina Yankova ; foreword by Prof. Dr. Annette Köhler.
2015
HF5667
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Title
The influence of information order effects and trait professional skepticism on auditors' belief revisions [electronic resource] : a theoretical and empirical analysis / Kristina Yankova ; foreword by Prof. Dr. Annette Köhler.
Author
Yankova, Kristina, author.
ISBN
9783658088712 electronic book
3658088710 electronic book
9783658088705
3658088710 electronic book
9783658088705
Published
Wiesbaden : Springer Gabler, [2015]
Copyright
©2015
Language
English
Description
1 online resource (xxvi, 302 pages) : illustrations.
Item Number
10.1007/978-3-658-08871-2 doi
Call Number
HF5667
Dewey Decimal Classification
657/.45019
Summary
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. 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.
Note
"Dissertation University of Duisburg-Essen, 2014."
Bibliography, etc. Note
Includes bibliographical references.
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Source of Description
Online resource; title from PDF title page (SpringerLink, viewed February 18, 2015).
Series
Auditing and accounting studies.
Available in Other Form
Print version: 9783658088705
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Table of Contents
Belief Revision and Information Order Effects
Professional Skepticism
Empirical Analysis.
Professional Skepticism
Empirical Analysis.