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

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. 




Die Inhaltsangabe kann sich auf eine andere Ausgabe dieses Titels beziehen.

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. 



„Über diesen Titel“ kann sich auf eine andere Ausgabe dieses Titels beziehen.

Verlag
Springer
Erscheinungsdatum
2017
Sprache
Englisch
ISBN 10 
3319498959
ISBN 13 
9783319498959
Einband
Tapa blanda
Anzahl der Seiten
64
Kontakt zum Hersteller
Nicht verfügbar
Verantwortliche Person
CMN Printpool Inh. Mathis Neumann
https://www.also.com/ec/cms5/en_6000/6000/index.jsp

Friedrich-Karl-Str. 9
Hamburg
Deutschland

Weitere beliebte Ausgaben desselben Titels

9783319498973: A Study of Professional Skepticism

Vorgestellte Ausgabe

ISBN 10:  3319498975 ISBN 13:  9783319498973
Verlag: Springer, 2017
Softcover