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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Bibliographic Details
Main Author Olsen, Carmen
Format Electronic eBook
LanguageEnglish
Published Cham, Switzerland : Springer, 2017.
SeriesSpringerBriefs in accounting.
Subjects
Auditing.
elektronické knihy
electronic books
Online AccessFull text
ISBN9783319498966
9783319498959
Physical Description1 online resource

Cover

Table of Contents:
  • 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.
  • 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.
  • 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.

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