Olsen, Carmen. A Study of Professional Skepticism [electronic resource] / / by Carmen Olsen.. — 1st ed. 2017.. — VIII, 54 p. 6 illus. : online resource. — (SpringerBriefs in Accounting,) 2196-7873. - SpringerBriefs in Accounting, .

Auditors' Professional Skepticism -- Experimental Study -- The Experimental Instrument.

Available to subscribing member institutions only. Доступно лише організаціям членам підписки.

Анотація:
This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement. .

ISBN: 9783319498966

Standard No.: 10.1007/978-3-319-49896-6 doi

Subjects--Topical Terms:
Accounting.
Bookkeeping .
Project management.
Accounting/Auditing.
Financial Accounting.
Project Management.

LC Class. No.: HF5601-5688 HF5667-5668.252

Dewey Class. No.: 657