Influence of Information Order Effects and Trait Professional Skepticism on Auditors Belief Revisions : (Record no. 1015745)

001 - CONTROL NUMBER
control field EBC1974158
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS
additional material characteristics m o d |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr cnu||||||||
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 180119s2015 xx o ||||0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9783658088712
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9783658088705
035 ## - SYSTEM CONTROL NUMBER
System control number (MiAaPQ)EBC1974158
035 ## - SYSTEM CONTROL NUMBER
System control number (Au-PeEL)EBL1974158
035 ## - SYSTEM CONTROL NUMBER
System control number (CaPaEBR)ebr11020865
035 ## - SYSTEM CONTROL NUMBER
System control number (CaONFJC)MIL765306
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)903357036
040 ## - CATALOGING SOURCE
Original cataloging agency MiAaPQ
Language of cataloging eng
Description conventions rda
-- pn
Transcribing agency MiAaPQ
Modifying agency MiAaPQ
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HD28-70HF5601-5688HF
082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657.45
090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC)
Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) HD28-70HF5601-5688HF
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Yankova, Kristina.
245 10 - TITLE STATEMENT
Title Influence of Information Order Effects and Trait Professional Skepticism on Auditors Belief Revisions :
Remainder of title A Theoretical and Empirical Analysis.
264 #1 -
-- Wiesbaden :
-- Gabler,
-- 2015.
264 #4 -
-- ©2015.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (321 pages)
336 ## - Content
Term text
Code txt
Content rdacontent
337 ## - Media
Term computer
Code c
Media rdamedia
338 ## - Carrier
Term online resource
Code cr
Carrier rdacarrier
490 0# - SERIES STATEMENT
Series statement eBooks on Demand
490 1# - SERIES STATEMENT
Series statement Auditing and Accounting Studies
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note 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.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note 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.
520 ## - SUMMARY, ETC.
Summary, etc 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.
588 ## -
-- Description based on publisher supplied metadata and other sources.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Auditing -- Decision making.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Auditing, Analytical review.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Behaviorism (Psychology).
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Human information processing.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Skepticism.
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Print version:
Main entry heading Yankova, Kristina
Title Influence of Information Order Effects and Trait Professional Skepticism on Auditors Belief Revisions : A Theoretical and Empirical Analysis
Place, publisher, and date of publication Wiesbaden : Gabler,c2015
International Standard Book Number 9783658088705
797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN)
Corporate name or jurisdiction name as entry element ProQuest (Firm)
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title Auditing and Accounting Studies
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://ebookcentral.proquest.com/lib/uttyler/detail.action?docID=1974158">https://ebookcentral.proquest.com/lib/uttyler/detail.action?docID=1974158</a>
Link text Click here to view this ebook.
901 ## - LOCAL DATA ELEMENT A, LDA (RLIN)
Platform EBC
901 ## - LOCAL DATA ELEMENT A, LDA (RLIN)
Platform EBL
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Electronic Book
Source of classification or shelving scheme
Holdings
Withdrawn status Lost item Source of classification or shelving scheme Damaged status Not for loan Permanent Location Current Location Shelving location Date acquired Full call number Barcode Date last seen Uniform Resource Identifier Price effective from Koha item type
          UT Tyler Online UT Tyler Online Online 2018-01-23 HD28-70HF5601-5688HF EBC1974158 2018-01-23 https://ebookcentral.proquest.com/lib/uttyler/detail.action?docID=1974158 2018-01-23 Electronic Book