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

A Theoretical and Empirical Analysis

  • Book
  • © 2015

Overview

Authors:
  1. Kristina Yankova

    1. Fakultät für Betriebswirtschaftslehre, Universität Duisburg-Essen, Duisburg, Germany

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  • Study in the field of economic sciences
  • Includes supplementary material: sn.pub/extras

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

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Table of contents (6 chapters)

  1. Front Matter

    Pages I-XXVI
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  2. Introduction

    • Kristina Yankova
    Pages 1-5

  3. Broad Theoretical Background

    • Kristina Yankova
    Pages 6-49

  4. Belief Revision and Information Order Effects

    • Kristina Yankova
    Pages 50-81

  5. The Concept of Professional Skepticism

    • Kristina Yankova
    Pages 82-149

  6. Empirical Analysis

    • Kristina Yankova
    Pages 150-196

  7. Conclusion

    • Kristina Yankova
    Pages 197-204

  8. Back Matter

    Pages 205-302
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Keywords

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.

Authors and Affiliations

  • Fakultät für Betriebswirtschaftslehre, Universität Duisburg-Essen, Duisburg, Germany

    Kristina Yankova

About 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.

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