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 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.

List of contents

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

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.

Summary

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.

Product details

• Authors: Kristina Yankova
• Publisher: Springer, Berlin
• Languages: English
• Product format: Paperback / Softback
• Released: 31.03.2015
• EAN: 9783658088705
• ISBN: 978-3-658-08870-5
• No. of pages: 302
• Dimensions: 150 mm x 210 mm x 213 mm
• Weight: 428 g
• Illustrations: XXVI, 302 p. 9 illus.
• Series: Auditing and Accounting Studies; Springer Gabler; Agents and Actions Supplements; Auditing and Accounting Studies; Agents and Actions Supplements
• Subjects: Social sciences, law, business > Business > Business administration; B, Business and Management, Accounting, Accounting/Auditing, Management science, Management accounting & bookkeeping, Bookkeeping