A Study of Professional Skepticism

Business & Finance, Accounting, Management, Financial
Cover of the book A Study of Professional Skepticism by Carmen Olsen, Springer International Publishing
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Carmen Olsen ISBN: 9783319498966
Publisher: Springer International Publishing Publication: January 31, 2017
Imprint: Springer Language: English
Author: Carmen Olsen
ISBN: 9783319498966
Publisher: Springer International Publishing
Publication: January 31, 2017
Imprint: Springer
Language: English

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. 

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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. 

More books from Springer International Publishing

Cover of the book Five Design-Sheets: Creative Design and Sketching for Computing and Visualisation by Carmen Olsen
Cover of the book Computational Collective Intelligence by Carmen Olsen
Cover of the book Multinational Companies, Knowledge and Technology Transfer by Carmen Olsen
Cover of the book Mathematical and Statistical Modeling for Emerging and Re-emerging Infectious Diseases by Carmen Olsen
Cover of the book Prokaryotic Systems Biology by Carmen Olsen
Cover of the book Early Career Academics in New Zealand: Challenges and Prospects in Comparative Perspective by Carmen Olsen
Cover of the book Atmospheric Research From Different Perspectives by Carmen Olsen
Cover of the book Singular Algebraic Curves by Carmen Olsen
Cover of the book Situation Recognition Using EventShop by Carmen Olsen
Cover of the book Integrated Management Systems by Carmen Olsen
Cover of the book Tillich and the Abyss by Carmen Olsen
Cover of the book Measuring Signal Generators by Carmen Olsen
Cover of the book Advances in Cartography and GIScience by Carmen Olsen
Cover of the book Development of the Cerebellum from Molecular Aspects to Diseases by Carmen Olsen
Cover of the book Recent Advances in Computational Intelligence by Carmen Olsen
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy