The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions: A Theoretical and 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...
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2016
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oai:scholar.dlu.edu.vn:DLU123456789-595672023-11-11T06:43:05Z The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions: A Theoretical and Empirical Analysis Yankova, Kristina Behaviorism Skepticism Psychology Auditors 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. 2016-01-07T08:51:22Z 2016-01-07T08:51:22Z 2015 Book 978-3-658-08871-2 978-3-658-08870-5 https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/59567 en application/pdf Springer |
institution |
Thư viện Trường Đại học Đà Lạt |
collection |
Thư viện số |
language |
English |
topic |
Behaviorism Skepticism Psychology Auditors |
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Behaviorism Skepticism Psychology Auditors Yankova, Kristina The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions: A Theoretical and Empirical Analysis |
description |
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. |
format |
Book |
author |
Yankova, Kristina |
author_facet |
Yankova, Kristina |
author_sort |
Yankova, Kristina |
title |
The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions:
A Theoretical and Empirical Analysis |
title_short |
The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions:
A Theoretical and Empirical Analysis |
title_full |
The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions:
A Theoretical and Empirical Analysis |
title_fullStr |
The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions:
A Theoretical and Empirical Analysis |
title_full_unstemmed |
The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions:
A Theoretical and Empirical Analysis |
title_sort |
influence of information order effects and trait professional skepticism on auditors’ belief revisions:
a theoretical and empirical analysis |
publisher |
Springer |
publishDate |
2016 |
url |
https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/59567 |
_version_ |
1782534534704660480 |