Study of Professional Skepticism

Häftad, Engelska, 2017

739 kr

Beställningsvara. Skickas inom 10-15 vardagar

Fri frakt för medlemmar vid köp för minst 249 kr.

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.

Produktinformation

Utgivningsdatum2017-02-09
Mått155 x 235 x undefined mm
FormatHäftad
SpråkEngelska
SerieSpringerBriefs in Accounting
Antal sidor54
FörlagSpringer International Publishing AG
ISBN9783319498959

Tillhör följande kategorier

Projektledning inom Ekonomi och ledarskap
Redovisning inom Ekonomi och ledarskap

Carmen Olsen is an Assistant Professor at NHH and holds a PhD in auditing entitled “The Challenge of Being Professionally Skeptical”. Besides using traditional accounting perspectives and methods, her research portfolio encompasses neuroscientific research perspectives and she has worked with researchers from different disciplines to offer an interesting interpretation of prior literature on professional skepticism. She has worked as a consultant at the tax authorities and as an auditor.