Auditing and Accounting Studies: A Theoretical and Empirical Analysis

Yankova, Kristina

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.

Details

Published by: Springer Gabler

Publication Date: 2015-02-18

Format: Paperback

ISBN-13: 9783658088705

DOI: 10.1007/978-3-658-08871-2

Dimensions: 210cm x148cm

Pages: 302