9783658088705 - Auditing and Accounting Studies The Influence of Information Order Effects and Trait Professional Skepticism on Auditors Belief Revisions

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Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.

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30.03.2025 um 07:05 Uhr

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