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The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions: A Theoretical and Empirical Analysis: Auditing and Accounting Studies

Autor Kristina Yankova
en Limba Engleză Paperback – 18 feb 2015
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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Specificații

ISBN-13: 9783658088705
ISBN-10: 3658088702
Pagini: 302
Ilustrații: XXVI, 302 p. 9 illus.
Dimensiuni: 148 x 210 x 20 mm
Greutate: 0.43 kg
Ediția:2015
Editura: Springer Fachmedien Wiesbaden
Colecția Springer Gabler
Seria Auditing and Accounting Studies

Locul publicării:Wiesbaden, Germany

Public țintă

Research

Cuprins

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

Notă biografică

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.

Textul de pe ultima copertă

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.

Caracteristici

Study in the field of economic sciences Includes supplementary material: sn.pub/extras