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A Study of Professional Skepticism (SpringerBriefs in Accounting) - Softcover

Buch 3 von 9: SpringerBriefs in Accounting

Olsen, Carmen

 
9783319498959: A Study of Professional Skepticism (SpringerBriefs in Accounting)
Softcover
ISBN 10: 3319498959 ISBN 13: 9783319498959
Verlag: Springer, 2017

Inhaltsangabe

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. 




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Über die Autorin bzw. den Autor

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. 



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Verlag
Springer
Erscheinungsdatum
2017
Sprache
Englisch
ISBN 10 
3319498959
ISBN 13 
9783319498959
Einband
Taschenbuch
Auflage
1
Anzahl der Seiten
64
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