tailieunhanh - Ebook A study of professional skepticism - Carmen Olsen

Ebook "A study of professional skepticism" describes how auditors exercise different levels of professional skepticism and how they are exposed 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. |