A Study of Professional Skepticism (SpringerBriefs in Accounting)
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- Synopsis
- 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.
- Copyright:
- 2017
Book Details
- Book Quality:
- Publisher Quality
- ISBN-13:
- 9783319498966
- Related ISBNs:
- 9783319498959
- Publisher:
- Springer International Publishing, Cham
- Date of Addition:
- 07/22/18
- Copyrighted By:
- Springer
- Adult content:
- No
- Language:
- English
- Has Image Descriptions:
- No
- Categories:
- Nonfiction, Philosophy
- Submitted By:
- Bookshare Staff
- Usage Restrictions:
- This is a copyrighted book.