The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions

1. Front Matter

   Pages I-XXVI

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2. Introduction

   • Kristina Yankova

   Pages 1-5

3. Broad Theoretical Background

   • Kristina Yankova

   Pages 6-49

4. Belief Revision and Information Order Effects

   • Kristina Yankova

   Pages 50-81

5. The Concept of Professional Skepticism

   • Kristina Yankova

   Pages 82-149

6. Empirical Analysis

   • Kristina Yankova

   Pages 150-196

7. Conclusion

   • Kristina Yankova

   Pages 197-204

8. Back Matter

   Pages 205-302

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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.

• Accounting
• Audit Practice
• Auditing
• Auditor Judgment
• Cognitive Biases

• Fakultät für Betriebswirtschaftslehre, Universität Duisburg-Essen, Duisburg, Germany

  Kristina Yankova

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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