A 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 react...
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| Main Author | |
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| Format | Electronic eBook |
| Language | English |
| Published |
Cham, Switzerland :
Springer,
2017.
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| Series | SpringerBriefs in accounting.
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| Subjects | |
| Online Access | Full text |
| ISBN | 9783319498966 9783319498959 |
| Physical Description | 1 online resource |
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| 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. |
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| Bibliography: | Includes bibliographical references at the end of each chapters. |
| ISBN: | 9783319498966 9783319498959 |
| Access: | Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty |
| Physical Description: | 1 online resource |