Yankova, Kristina.

Influence of Information Order Effects and Trait Professional Skepticism on Auditors Belief Revisions : A Theoretical and Empirical Analysis. - 1 online resource (321 pages) - eBooks on Demand Auditing and Accounting Studies . - Auditing and Accounting Studies .

Foreword -- Acknowledgements -- Table of Contents -- List of Abbreviations -- List of Figures -- List of Tables -- List of Symbols -- 1 Introduction -- 1.1 Motivation and Objectives -- 1.2 Organization of the Thesis -- 2 Broad Theoretical Background -- 2.1 Need for Adoption of a Psychological Lens in Behavioral Research -- 2.1.1 Normative Economic Theory and Its Behavioral Limitations -- 2.1.2 Cognitive Psychology and its Contribution to Explaining Human Behavior -- 2.2 The Architecture of Cognition -- 2.3 Information Processing Approach -- 2.4 Auditor Judgment -- 2.4.1 Preliminaries -- 2.4.2 Determinants -- 3 Belief Revision and Information Order Effects -- 3.1 General Remarks -- 3.2 The Belief-Adjustment Model -- 3.2.1 Foundations -- 3.2.2 Model Specification -- 3.2.3 Model Implications and Predictions -- 3.2.4 Model Testing and Validation -- 3.2.5 Critical Evaluation -- 3.3 Relevance of Belief Revision in Auditing -- 3.4 Empirical Evidence on Information Order Effects in Auditing -- 4 The Concept of Professional Skepticism -- 4.1 General Remarks -- 4.2 Definitions and Views of Professional Skepticism -- 4.2.1 Skepticism in a General Sense -- 4.2.2 Professional Skepticism in a Normative Sense -- 4.2.3 Professional Skepticism as in the Auditing Literature -- 4.3 The Nelson Model -- 4.3.1 Model Overview -- 4.3.2 Determinants -- 4.4 Hurtt's Notion of Trait Professional Skepticism and the Hurtt Scale -- 4.4.1 General Remarks -- 4.4.2 Constituent Elements of Trait Professional Skepticism -- 4.4.3 Scale Development and Validation -- 4.4.4 Empirical Evidence -- 4.5 The Influence of Trait Skepticism on Auditors' Belief Revisions -- 5 Empirical Analysis -- 5.1 Research Method -- 5.2 Experimental Design -- 5.3 Research Instrument -- 5.3.1 Development and Preliminary Validation -- 5.3.2 Pretest -- 5.3.3 Experimental Materials and Procedures. 5.3.4 Administration -- 5.4 Participants -- 5.5 Results -- 5.5.1 Manipulation Checks -- 5.5.2 Demographics -- 5.5.3 Preliminary Analyses -- 5.5.4 Hypothesis Testing -- 5.5.5 Additional Explorative Analyses -- 6 Conclusion -- 6.1 Summary and Discussion -- 6.2 Limitations and Directions for Future Research -- Appendix 1 -- Appendix 2 -- Appendix 3 -- Appendix 4 -- References -- List of Normative Rules and Regulations.

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.

9783658088712


Auditing -- Decision making.
Auditing, Analytical review.
Behaviorism (Psychology).
Human information processing.
Skepticism.


Electronic books.

HD28-70HF5601-5688HF

657.45