| A Study of Professional Skepticism 2017 Edition Contributor(s): Olsen, Carmen (Author) |
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ISBN: 3319498959 ISBN-13: 9783319498959 Publisher: Springer OUR PRICE: $52.24 Product Type: Paperback Published: February 2017 |
| Additional Information |
| BISAC Categories: - Business & Economics | Accounting - Managerial - Business & Economics | Accounting - Financial - Business & Economics | Management - General |
| Dewey: 657 |
| Series: Springerbriefs in Accounting |
| Physical Information: 0.13" H x 6.14" W x 9.21" (0.23 lbs) 54 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: 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. |