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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Tác giả chính: Yankova, Kristina
Định dạng: Sách
Ngôn ngữ:English
Được phát hành: Springer 2016
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Truy cập trực tuyến:https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/59567
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spelling 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
spellingShingle 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
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