skip to content
A Study of Professional Skepticism Preview this item
ClosePreview this item
Checking...

A Study of Professional Skepticism

Author: Carmen Olsen
Publisher: Cham Springer International Publishing 2017.
Series: SpringerBriefs in Accounting
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
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'  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

Find a copy online

Links to this item

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Genre/Form: Online-Ressource
Additional Physical Format: Printed edition
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Carmen Olsen
ISBN: 9783319498966 3319498967
OCLC Number: 974720892
Description: 1 Online-Ressource.
Series Title: SpringerBriefs in Accounting
Responsibility: by Carmen Olsen.

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.

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.

Similar Items

Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/974720892> # A Study of Professional Skepticism
    a schema:CreativeWork, schema:Book, schema:MediaObject ;
    library:oclcnum "974720892" ;
    library:placeOfPublication <http://id.loc.gov/vocabulary/countries/gw> ;
    schema:about <http://dewey.info/class/657/e23/> ;
    schema:about <http://experiment.worldcat.org/entity/work/data/4059205129#Topic/accounting> ; # Accounting
    schema:about <http://experiment.worldcat.org/entity/work/data/4059205129#Topic/project_management> ; # Project management
    schema:about <http://experiment.worldcat.org/entity/work/data/4059205129#Topic/bookkeeping> ; # Bookkeeping
    schema:about <http://experiment.worldcat.org/entity/work/data/4059205129#Topic/business> ; # Business
    schema:author <http://experiment.worldcat.org/entity/work/data/4059205129#Person/olsen_carmen> ; # Carmen Olsen
    schema:bookFormat schema:EBook ;
    schema:datePublished "2017" ;
    schema:description "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." ;
    schema:exampleOfWork <http://worldcat.org/entity/work/id/4059205129> ;
    schema:genre "Online-Ressource" ;
    schema:inLanguage "en" ;
    schema:isPartOf <http://worldcat.org/issn/2196-7873> ; # SpringerBriefs in Accounting,
    schema:isSimilarTo <http://worldcat.org/entity/work/data/4059205129#CreativeWork/> ;
    schema:name "A Study of Professional Skepticism" ;
    schema:productID "974720892" ;
    schema:url <https://doi.org/10.1007/978-3-319-49896-6> ;
    schema:url <http://dx.doi.org/10.1007/978-3-319-49896-6> ;
    schema:url <http://swbplus.bsz-bw.de/bsz485261227cov.htm> ;
    schema:workExample <http://worldcat.org/isbn/9783319498966> ;
    schema:workExample <http://dx.doi.org/10.1007/978-3-319-49896-6> ;
    wdrs:describedby <http://www.worldcat.org/title/-/oclc/974720892> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/4059205129#Person/olsen_carmen> # Carmen Olsen
    a schema:Person ;
    schema:familyName "Olsen" ;
    schema:givenName "Carmen" ;
    schema:name "Carmen Olsen" ;
    .

<http://experiment.worldcat.org/entity/work/data/4059205129#Topic/project_management> # Project management
    a schema:Intangible ;
    schema:name "Project management" ;
    .

<http://worldcat.org/isbn/9783319498966>
    a schema:ProductModel ;
    schema:isbn "3319498967" ;
    schema:isbn "9783319498966" ;
    .

<http://worldcat.org/issn/2196-7873> # SpringerBriefs in Accounting,
    a bgn:PublicationSeries ;
    schema:hasPart <http://www.worldcat.org/oclc/974720892> ; # A Study of Professional Skepticism
    schema:issn "2196-7873" ;
    schema:name "SpringerBriefs in Accounting," ;
    .

<https://doi.org/10.1007/978-3-319-49896-6>
    rdfs:comment "URL des Erstveröffentlichers" ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.