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.Pallant, Julie (2010): SPSS Survival Manual: A Step by Step Guide to Data Analysis Using SPSS, 4th edition. Maidenhead: McGraw-Hill. Palmrose, Zoe- Vonna (1988): An Analysis of Auditor Litigation and Audit Service Quality. In: The anbsp;...
|Title||:||The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions|
|Publisher||:||Springer - 2015-02-10|