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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.
Autorius: | Kristina Yankova |
Serija: | Auditing and Accounting Studies |
Leidėjas: | Springer Fachmedien Wiesbaden |
Išleidimo metai: | 2015 |
Knygos puslapių skaičius: | 328 |
ISBN-10: | 3658088702 |
ISBN-13: | 9783658088705 |
Formatas: | 210 x 148 x 18 mm. Knyga minkštu viršeliu |
Kalba: | Anglų |
Parašykite atsiliepimą apie „The Influence of Information Order Effects and Trait Professional Skepticism on Auditors¿ Belief Revisions: A Theoretical and Empirical Analysis“