Titlebook: A Study of Professional Skepticism; Carmen Olsen Book 2017 The Author(s) 2017 Professional Skepticism.Accounting.Auditing.Valuation.Financ

Dislocation

2196-7873 osed 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 a

Meander

Book 2017 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. .

ARCHE

2196-7873 kepticism 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. .978-3-319-49895-9978-3-319-49896-6Series ISSN 2196-7873 Series E-ISSN 2196-7881

Prognosis

Book 2017ation 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 skept

Apogee

E. Cotchin D.Sc., F.R.C.V.S., F.R.C. Path.esigner maternity clothing to small specialty clothing shops. The questionnaire asks the participating auditors to audit the ABC company inventory account according to the international accounting standards (IAS). The audit case in the questionnaire is based on an inventory valuation issue in ABC.

FECT

AGONY

wreathe

Bravura

E. Cotchin D.Sc., F.R.C.V.S., F.R.C. Path.is chapter describes briefly the different parts in the experimental instrument as they appear in the questionnaire provided to the auditors to enable the reader to reconstruct the questionnaire if he or she wish to do so. The design in the experimental instrument manipulates the risk of material mi

Interlocking

A Study of Professional Skepticism978-3-319-49896-6Series ISSN 2196-7873 Series E-ISSN 2196-7881