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A Study of Professional Skepticism

Part of the SpringerBriefs in Accounting Book Series

DOI: 10.1007/978-3-319-49896-6

ISBN: 978-3-319-49895-9

Publisher: Springer International Publishing - Springer Journals

Feb 3, 2017

Available

Auditors’ Professional Skepticism

Olsen, Carmen

Pages: 1 –12

[The International Standard on Auditing (IFAC, International Federation of Accountants (2009) in International Standard on Auditing 200 (ISA 200) Overall objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing. International...
Available

Experimental Study

Olsen, Carmen

Pages: 13 –46

[In this chapter follows the structure of a classical article in order to present an experimental study on auditors’ professional skepticism. The title of the experimental study is “The Effects of Situational Professional Skepticism and Affect on Auditors’ Skeptical Judgments: A Two-System Theory...
Available

The Experimental Instrument

Olsen, Carmen

Pages: 47 –54

[In this chapter provides a description of the experimental instrument (or questionnaire) used in the study in Chap. 2 with auditors as respondents. This chapter describes briefly the different parts in the experimental instrument as they appear in the questionnaire provided to the auditors to...

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