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 | |
|---|---|
| Format | Electronic eBook |
| Language | English |
| Published |
Cham, Switzerland :
Springer,
2017.
|
| Series | SpringerBriefs in accounting.
|
| Subjects | |
| Online Access | Full text |
| ISBN | 9783319498966 9783319498959 |
| Physical Description | 1 online resource |
Cover
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| 100 | 1 | |a Olsen, Carmen. | |
| 245 | 1 | 2 | |a A study of professional skepticism / |c Carmen Olsen. |
| 260 | |a Cham, Switzerland : |b Springer, |c 2017. | ||
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a počítač |b c |2 rdamedia | ||
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| 490 | 1 | |a SpringerBriefs in accounting | |
| 505 | 0 | |a Preface; Contents; 1 Auditors' Professional Skepticism; Abstract; 1.1 About the Book; 1.2 Professional Skepticism; 1.3 Institutional Settings in Norway; 1.4 Bounded Rationality and Two-System Theory-Professional Skepticism; 1.4.1 Bounded Rationality; 1.4.2 Two-System Theory; 1.4.3 Linking Professional Skepticism to Bounded Rationality and Two-System Theory; 1.5 A Summary of the Experiment; References; 2 Experimental Study; Abstract; 2.1 About the Experimental Study; 2.2 Abstract of the Study; 2.3 Introduction; 2.4 Key Concepts and Theory. | |
| 505 | 8 | |a 2.4.1 Professional Skepticism in the Auditing Standards2.4.2 Trait Versus Situational Professional Skepticism; 2.4.3 Two-System Theory and Auditors' Skepticism; 2.5 Conceptual Model and Hypotheses Development; 2.5.1 Conceptual Model; 2.5.2 Hypotheses; 2.6 Method; 2.6.1 Experimental Design; 2.6.2 Participants; 2.6.3 Selection of the Study Sample; 2.6.4 Experimental Instrument; 2.7 Results; 2.7.1 Situational Professional Skepticism and Its Relationship to Manipulation Checks; 2.7.2 Likelihood of a Valuation Problem; 2.7.3 Evidence on Intuitive Auditors Versus Deliberate Auditors; 2.8 Discussion. | |
| 505 | 8 | |a 2.8.1 Conclusion2.8.2 Two-System Theory and Professional Skepticism; 2.8.3 Contribution to Practice; 2.8.4 Future Research and Limitations; References; 3 The Experimental Instrument; Abstract; 3.1 About the Experimental Instrument; 3.2 The Experimental Instrument; 3.2.1 The Audit; 3.2.1.1 Accounting Standard; 3.2.1.2 Background of Company; 3.2.2 Inventory Business Process; 3.2.3 Audit Task; 3.2.4 Other Questions; 3.2.5 Demographic Questions; Reference. | |
| 506 | |a Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty | ||
| 520 | |a 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. | ||
| 504 | |a Includes bibliographical references at the end of each chapters. | ||
| 590 | |a SpringerLink |b Springer Complete eBooks | ||
| 650 | 0 | |a Auditing. | |
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| 655 | 9 | |a electronic books |2 eczenas | |
| 776 | 0 | 8 | |i Print version: |a OLSEN, CARMEN. |t STUDY OF PROFESSIONAL SKEPTICISM. |d [Place of publication not identified] : SPRINGER, 2017 |z 3319498959 |z 9783319498959 |w (OCoLC)961415050 |
| 830 | 0 | |a SpringerBriefs in accounting. | |
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