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Influence of Information Order Effects and Trait Professional Skepticism on Auditors Belief Revisions : A Theoretical and Empirical Analysis.

By: Yankova, Kristina.
Material type: TextTextSeries: eBooks on Demand.Auditing and Accounting Studies: Publisher: Wiesbaden : Gabler, 2015Copyright date: ©2015Description: 1 online resource (321 pages).Content type: text Media type: computer Carrier type: online resourceISBN: 9783658088712.Subject(s): Auditing -- Decision making | Auditing, Analytical review | Behaviorism (Psychology) | Human information processing | SkepticismGenre/Form: Electronic books.Additional physical formats: Print version:: Influence of Information Order Effects and Trait Professional Skepticism on Auditors Belief Revisions : A Theoretical and Empirical AnalysisDDC classification: 657.45 Online resources: Click here to view this ebook.
Contents:
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.
Summary: 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.
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Item type Current location Call number URL Status Date due Barcode
Electronic Book UT Tyler Online
Online
HD28-70HF5601-5688HF (Browse shelf) https://ebookcentral.proquest.com/lib/uttyler/detail.action?docID=1974158 Available EBC1974158

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.

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Author notes provided by Syndetics

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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