A Study of Professional Skepticism - Couverture souple

Olsen, Carmen

Couverture souple

ISBN 10 : 3319498959 ISBN 13 : 9783319498959

Editeur : Springer, 2017

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.

A propos du livre

À propos de l?auteur

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.

Détails de l'édition

• Éditeur: Springer
• Date d'édition: 2017
• Langue: anglais
• ISBN 10: 3319498959
• ISBN 13: 9783319498959
• Reliure: Broché
• Numéro d'édition: 1
• Nombre de pages: 64
• Coordonnées du fabricant: non disponible
• Personne responsable: CMN Printpool Inh. Mathis Neumann; https://www.also.com/ec/cms5/en_6000/6000/index.jsp; ; Friedrich-Karl-Str. 9; Hamburg; Allemagne