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The influence of information order effects and trait professional skepticism on auditors' belief revisions[electronic resource] :a theoretical and empirical analysis /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
杜威分類號:	657.45019
書名/作者:	The influence of information order effects and trait professional skepticism on auditors' belief revisions : a theoretical and empirical analysis // by Kristina Yankova.
作者:	Yankova, Kristina.
出版者:	Wiesbaden : : Springer Fachmedien Wiesbaden :, 2015.
面頁冊數:	xxvi, 302 p. : : ill., digital ;; 24 cm.
Contained By:	Springer eBooks
標題:	Auditors - Psychology.
標題:	Skepticism.
標題:	Behaviorism (Psychology)
標題:	Economics/Management Science.
標題:	Accounting/Auditing.
ISBN:	9783658088712 (electronic bk.)
ISBN:	9783658088705 (paper)
內容註:	Belief Revision and Information Order Effects -- Professional Skepticism -- Empirical Analysis.
摘要、提要註:	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 Kohler at the Chair of Accounting and Auditing at the Mercator School of Management, University of Duisburg-Essen.
電子資源:	http://dx.doi.org/10.1007/978-3-658-08871-2

The influence of information order effects and trait professional skepticism on auditors' belief revisions[electronic resource] :a theoretical and empirical analysis /
Yankova, Kristina.

The influence of information order effects and trait professional skepticism on auditors' belief revisionsa theoretical and empirical analysis /[electronic resource] :by Kristina Yankova. - Wiesbaden :Springer Fachmedien Wiesbaden :2015. - xxvi, 302 p. :ill., digital ;24 cm. - Auditing and accounting studies. - Auditing and accounting studies..

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

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 Kohler at the Chair of Accounting and Auditing at the Mercator School of Management, University of Duisburg-Essen.

ISBN: 9783658088712 (electronic bk.)

Standard No.: 10.1007/978-3-658-08871-2doiSubjects--Topical Terms:

606746
Auditors
--Psychology.

LC Class. No.: HF5667

Dewey Class. No.: 657.45019

The influence of information order effects and trait professional skepticism on auditors' belief revisions[electronic resource] :a theoretical and empirical analysis /
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