A Study of Professional Skepticism

Paperback Engels 2017 9783319498959
Verwachte levertijd ongeveer 9 werkdagen

Samenvatting

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. 

Specificaties

ISBN13:9783319498959
Taal:Engels
Bindwijze:paperback
Uitgever:Springer International Publishing

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Inhoudsopgave

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

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        A Study of Professional Skepticism