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

A Theoretical and Empirical Analysis

• Author(s): Kristina Yankova,
• Publisher: Springer
• Pages: 302
• ISBN_10: 3658088710
  ISBN_13: 9783658088712
  
• Language: en
• Categories: Business & Economics / Accounting / Managerial , Business & Economics / Accounting / General , Business & Economics / General ,

Description:... 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.