The Influence Of Information Order Effects And Trait Professional Skepticism On Auditors Belief Revisions: A Theoretical And Empirical Analysis (auditing And Accounting Studies)
by Kristina Yankova /
2015 / English / PDF
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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.
