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A Study of Professional Skepticism

  • Carmen Olsen

Part of the SpringerBriefs in Accounting book series (BRIEFSACCOUNTING)

Table of contents

  1. Front Matter
    Pages i-viii
  2. Carmen Olsen
    Pages 1-12
  3. Carmen Olsen
    Pages 13-46
  4. Carmen Olsen
    Pages 47-54

About this book

Introduction

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. 




Keywords

Professional Skepticism Accounting Auditing Valuation Financial Reporting

Authors and affiliations

  • Carmen Olsen
    • 1
  1. 1.Dept. of Accounting, Auditing and LawNorwegian School of EconomicsBergenNorway

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-319-49896-6
  • Copyright Information The Author(s) 2017
  • Publisher Name Springer, Cham
  • eBook Packages Business and Management
  • Print ISBN 978-3-319-49895-9
  • Online ISBN 978-3-319-49896-6
  • Series Print ISSN 2196-7873
  • Series Online ISSN 2196-7881
  • Buy this book on publisher's site