The Influence Of Information Order Effects And Trait Professional Skepticism On Auditors Belief Revisions
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The Influence Of Information Order Effects And Trait Professional Skepticism On Auditors Belief Revisions
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Author : Kristina Yankova
language : en
Publisher: Springer
Release Date : 2015-02-10
The Influence Of Information Order Effects And Trait Professional Skepticism On Auditors Belief Revisions written by Kristina Yankova and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-02-10 with Business & Economics categories.
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.
The Influence Of Information Order Effects And Trait Professional Skepticism On Auditors Belief Revisions
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Author : Kristina Yankova
language : en
Publisher:
Release Date : 2015
The Influence Of Information Order Effects And Trait Professional Skepticism On Auditors Belief Revisions written by Kristina Yankova and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
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. Contents Belief Revision and Information Order Effects Professional Skepticism Empirical Analysis Target Groups Researchers and students in the fields of accounting and auditing Practitioners in these areas The Author 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.
Das Informationsumfeld Europ Ischer Kapitalmarktorientierter Versicherungsunternehmen
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Author : Meike Herbers
language : de
Publisher: Cuvillier Verlag
Release Date : 2015-09-29
Das Informationsumfeld Europ Ischer Kapitalmarktorientierter Versicherungsunternehmen written by Meike Herbers and has been published by Cuvillier Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-09-29 with Business & Economics categories.
Kapitalmarktorientierte Versicherungsunternehmen sind mit einer hohen Unsicherheit und Informationsasymmetrie sowohl auf dem Kapital- als auch dem Versicherungsmarkt konfrontiert. Ein Informationsumfeld von hoher Güte ist daher von besonderer Relevanz. Neben der Pflichtberichterstattung, zu deren versicherungsspezifischer Ausgestaltung in der EU seit Jahren eine intensive Diskussion geführt wird, kann freiwillige Berichterstattung, wie die versicherungsspezifische Embedded-Value-Berichterstattung, einen Beitrag zur Güte des Informationsumfelds von Versicherungsunternehmen leisten. Die Autorin geht in diesem Zusammenhang den Fragen nach, welche unternehmensspezifischen Einflussfaktoren die Entscheidungen der Unternehmensleitungen in Bezug auf die freiwillige Embedded-Value-Berichterstattung determinieren und welchen Einfluss die Embedded-Value-Berichterstattung auf das Informationsumfeld der berichtenden Versicherungsunternehmen ausübt.
Kognitywne I Spo Eczne Uwarunkowania Podejmowania Decyzji Z Zakresu Tworzenia Informacji Sprawozdawczej
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Author : Nelli Artienwicz
language : pl
Publisher: Instytut Prawa Gospodarczego Sp. z o.o.
Release Date : 2021-09-21
Kognitywne I Spo Eczne Uwarunkowania Podejmowania Decyzji Z Zakresu Tworzenia Informacji Sprawozdawczej written by Nelli Artienwicz and has been published by Instytut Prawa Gospodarczego Sp. z o.o. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-21 with Business & Economics categories.
Badania naukowe w rachunkowości w Polsce są (…) od lat zdominowane przez problematykę rodzaju, formy i jakości informacji tworzonych w systemach rachunkowości przedsiębiorstw i innych organizacji oraz ich związku z branżą, wielkością firmy lub formą nadzoru korporacyjnego. To są oczywiście ważne kwestie, ale przecież informacja tworzona w systemie rachunkowości, który (…) nie jest (i moim zdaniem nigdy nie będzie) w stu procentach sztuczną inteligencją, w dużej mierze zależy od psychologicznych i społecznych uwarunkowań pracy księgowych. Jest na to sporo dowodów bezpośrednich i mnóstwo pośrednich, więc warto tę kwestię dogłębnie zbadać. Taką próbę podjęły Autorki monografii. W Polsce jest to badanie pionierskie, a i na świecie podobnych badań przeprowadzonych wśród księgowych nie jest wiele. Już samo to jest wystarczającą zachętą do przeczytania książki. dr hab. Przemysław Kabalski, prof. UŁ Monografia naukowa (…) wpisuje się w nurt behawioralny w rachunkowości, który wciąż czeka na uznanie i rozwój w polskich warunkach. Rozważania dotyczące podejmowania decyzji przez księgowych umiejscowiono w podejściu poznawczym (kognitywnym) i behawiorystycznym oraz ewolucyjnym w badaniach z zakresu rachunkowości. Podmiotem dywagacji, któremu podporządkowane są wszystkie wątki monografii, jest księgowy podejmujący decyzje w zakresie tworzenia informacji sprawozdawczej, na które wpływ mają kognitywne i społeczne uwarunkowania. dr hab. Melania Bąk
Auditing Teams
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Author : Mara Cameran
language : en
Publisher: Routledge
Release Date : 2017-03-31
Auditing Teams written by Mara Cameran and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-31 with Business & Economics categories.
The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision. Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality. By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.
Systems Development Methods For The Next Century
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Author : W. Gregory Wojtkowski
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
Systems Development Methods For The Next Century written by W. Gregory Wojtkowski and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.
This book is a result of the ISD'97, Sixth International Conference on Information Systems Development-Methods and Tools, Theory and Practice held August 11-14, 1997 in Boise, Idaho, USA. The purpose of this Conference was to address the issues facing academia and industry when specifying, developing, managing and improving software systems. The selection of papers was carried out by the International Program Committee. All papers were reviewed in advance by at least three people. Papers were judged according to their originality, relevance and presentation quality. All papers were judged purely on their own merits, independently of other submissions. This year's Information Systems Development Conference-ISD'97 is the first ISD conference being held in the US. ISD was brought into existence almost ten years ago. It continues the fine tradition of the first Polish-Scandinavian Seminar on Current Trends in Information Systems Development Methodologies, held in Gdansk-Poland in 1988. ISD'98 will be held in Bled, Slovenia. ISD'97 consists not only of the technical program represented in these proceedings, but also tutorials on improved software testing and end-user information systems and workshop on sharing knowledge within international high technology industries that are intended for both, the research and business communities. We would like to thank the authors of papers accepted for ISD'97 who all made gal lant efforts to provide me with electronic copies of their manuscripts conforming to com mon guidelines. We thank them for thoughtfully responding to reviewers comments and carefully preparing their final contributions.
Dissertation Abstracts International
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Author :
language : en
Publisher:
Release Date : 2005
Dissertation Abstracts International written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Dissertations, Academic categories.
E Book Ethical Obligations And Decision Making In Accounting Text And Cases
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Author : Mintz
language : en
Publisher: McGraw Hill
Release Date : 2016-04-16
E Book Ethical Obligations And Decision Making In Accounting Text And Cases written by Mintz and has been published by McGraw Hill this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-16 with Business & Economics categories.
E-book: Ethical Obligations and Decision-Making in Accounting: Text and Cases
A Guide To Forensic Accounting Investigation
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Author : Steven L. Skalak
language : en
Publisher: John Wiley & Sons
Release Date : 2015-12-28
A Guide To Forensic Accounting Investigation written by Steven L. Skalak and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-12-28 with Business & Economics categories.
Recent catastrophic business failures have caused some to rethinkthe value of the audit, with many demanding that auditors take moreresponsibility for fraud detection. This book provides forensicaccounting specialists?experts in uncovering fraud?with newcoverage on the latest PCAOB Auditing Standards, the ForeignCorrupt Practices Act, options fraud, as well as fraud in China andits implications. Auditors are equipped with the necessarypractical aids, case examples, and skills for identifyingsituations that call for extended fraud detection procedures.
Icff 2019
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Author : Darmawan Napitupulu
language : en
Publisher: European Alliance for Innovation
Release Date : 2019-08-13
Icff 2019 written by Darmawan Napitupulu and has been published by European Alliance for Innovation this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-08-13 with Education categories.
The Proceeding book presented the International Conference on Financial Forensics and Fraud, which is an international conference hosted by Universitas Hindu Indonesia in collaboration with Australasian Accounting, Business and Finance Journal. Total 30 full papers presented were carefully reviewed and selected from 50 submissions with the topics not limited to Fraud and Financial Forensics from various disciplines The 2019 Conference was held in Bali, Indonesia from 13 to 14 August 2019 which had been attended by academics and researchers from various universities worldwide including practitioners with the theme Financial Forensics and Fraud Detection in Revolution Industry 4.0.