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A study of professional skepticism
- 作者： Olsen, Carmen, author.
- 其他作者：
- 其他題名：
- SpringerBriefs in accounting.
- 出版： Cham : Springer International Publishing :Imprint: Springer
- 叢書名： SpringerBriefs in accounting,
- 主題： Auditing. , Skepticism. , Auditors--Psychology. , Business and Management. , Accounting/Auditing. , Financial Accounting. , Project Management.
- ISBN： 9783319498966 (electronic bk.) 、 9783319498959 (paper)
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FIND@SFXID:
CGU
- 資料類型: 電子書
- 內容註: Auditors' Professional Skepticism -- Experimental Study -- The Experimental Instrument.
- 摘要註: 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.
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讀者標籤：
- 系統號： 005382988 | 機讀編目格式
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