The Influence of Information Order Effects and Trait Professional Skepticism on Auditors' Belief Revisions: A Theoretical and Empirical Analysis

Kristina Yankova

ISBN 10: 3658088702 / ISBN 13: 9783658088705

Published by Springer Gabler, 2015

About this Item

BRAND NEW softcover, minimal shelf/handling wear.

Seller Inventory # 122595

Bibliographic Details

• Title: The Influence of Information Order Effects and Trait Professional Skepticism on Auditors' Belief Revisions: A Theoretical and Empirical Analysis
• Publisher: Springer Gabler
• Publication Date: 2015
• Language: English
• ISBN 10: 3658088702
• ISBN 13: 9783658088705
• Binding: Soft cover
• Condition: As New
• Book Type: Book

About this title

Synopsis

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.

About 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.