Study of Professional Skepticism

Name: Study of Professional Skepticism
SKU: 9783319498959
Price: 573 SEK
Availability: InStock
Author: Carmen Olsen
ISBN: 9783319498959

AvCarmen Olsen

Häftad, Engelska, 2017

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Beskrivning

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.

Produktinformation

Utgivningsdatum:2017-02-09
Mått:155 x 235 x undefined mm
Format:Häftad
Språk:Engelska
Serie:SpringerBriefs in Accounting
Antal sidor:54
Förlag:Springer International Publishing AG
ISBN:9783319498959

Utforska kategorier

Projektledning inom Ekonomi och Ledarskap
Redovisning inom Ekonomi och Ledarskap

Mer om författaren

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.