The Influence of Information Order Effects and Trait Professional Skepticism on Auditors Belief Rev

Name: The Influence of Information Order Effects and Trait Professional Skepticism on Auditors Belief Rev
Brand: Springer Nature
SKU: 9783658088705
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Springer Nature

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9783658088705

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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.

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