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

ISBN-13: 9783658088705 / Angielski / Miękka / 2015 / 302 str.

Kristina Yankova

Opis

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.

Spis treści

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

O autorze

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.

Blurb

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.