A Study of Professional Skepticism

dc.contributor.author	Olsen, Carmen	en_US
dc.date.accessioned	2017-08-22T08:26:31Z
dc.date.available	2017-08-22T08:26:31Z
dc.date.issued	2017	en_US
dc.identifier.isbn	978-3-319-49895-9	en_US
dc.identifier.isbn	978-3-319-49896-6	en_US
dc.identifier.other	HPU5160391	en_US
dc.identifier.uri	https://lib.hpu.edu.vn/handle/123456789/26475
dc.description.abstract	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.	en_US
dc.format.extent	62 p.	en_US
dc.format.mimetype	application/pdf	en_US
dc.language.iso	en	en_US
dc.publisher	Springer	en_US
dc.subject	Professional Skepticism	en_US
dc.subject	Accounting	en_US
dc.subject	Auditors	en_US
dc.title	A Study of Professional Skepticism	en_US
dc.type	Book	en_US
dc.size	1,051Kb	en_US
dc.department	Sociology	en_US