Screen LibraryA Study of Professional Skepticism /
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 cl...
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| Main Authors: | |
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| Corporate Authors: | |
| Published: |
Springer International Publishing : Imprint: Springer,
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| Publisher Address: | Cham : |
| Publication Dates: | 2017. |
| Literature type: | eBook |
| Language: | English |
| Series: |
SpringerBriefs in Accounting,
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| Subjects: | |
| Online Access: |
http://dx.doi.org/10.1007/978-3-319-49896-6 |
| Summary: |
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. . |
| Carrier Form: | 1 online resource (VIII, 54 pages) : illustrations. |
| ISBN: | 9783319498966 |
| Index Number: | HF5601 |
| CLC: | F23 |
| Contents: | Auditors' Professional Skepticism -- Experimental Study -- The Experimental Instrument. |