Description: A Study of Professional Skepticism Please note: this item is printed on demand and will take extra time before it can be dispatched to you (up to 20 working days). Author(s): Carmen Olsen Format: Paperback Publisher: Springer International Publishing AG, Switzerland Imprint: Springer International Publishing AG ISBN-13: 9783319498959, 978-3319498959 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.
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Location: Aldershot
End Time: 2025-01-29T09:16:54.000Z
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Book Title: A Study of Professional Skepticism
Number of Pages: 54 Pages
Publication Name: A Study of Professional Skepticism
Language: English
Publisher: Springer International Publishing A&G
Item Height: 235 mm
Subject: Accounting, Management
Publication Year: 2017
Type: Textbook
Item Weight: 1124 g
Author: Carmen Olsen
Item Width: 155 mm
Series: Springerbriefs in Accounting
Format: Paperback