The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions

A Theoretical and Empirical Analysis

  • Kristina Yankova

Part of the Auditing and Accounting Studies book series (AAS)

Table of contents

  1. Front Matter
    Pages I-XXVI
  2. Kristina Yankova
    Pages 1-5
  3. Kristina Yankova
    Pages 6-49
  4. Kristina Yankova
    Pages 50-81
  5. Kristina Yankova
    Pages 82-149
  6. Kristina Yankova
    Pages 150-196
  7. Kristina Yankova
    Pages 197-204
  8. Back Matter
    Pages 205-302

About this book


Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment.

Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.


  • Belief Revision and Information Order Effects
  • Professional Skepticism
  • Empirical Analysis

 Target Groups

  • Researchers and students in the fields of accounting and auditing
  • Practitioners in these areas

 The Author

Dr. Kristina Yankova completed her doctoral studies under the guidance of Prof. Dr. Annette Köhler at the Chair of Accounting and Auditing at the Mercator School of Management, University of Duisburg-Essen.


Accounting Audit Practice Auditing Auditor Judgment Cognitive Biases

Authors and affiliations

  • Kristina Yankova
    • 1
  1. 1.Fakultät für BetriebswirtschaftslehreUniversität Duisburg-EssenDuisburgGermany

Bibliographic information

  • DOI
  • Copyright Information Springer Fachmedien Wiesbaden 2015
  • Publisher Name Springer Gabler, Wiesbaden
  • eBook Packages Business and Economics
  • Print ISBN 978-3-658-08870-5
  • Online ISBN 978-3-658-08871-2
  • Buy this book on publisher's site
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