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- Includes supplementary material: sn.pub/extras
Part of the book series: SpringerBriefs in Accounting (BRIEFSACCOUNTING)
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Table of contents (3 chapters)
About this book
This book 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. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement.
Authors and Affiliations
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Dept. of Accounting, Auditing and Law, Norwegian School of Economics, Bergen, Norway
Carmen Olsen
About the author
Carmen Olsen is an Assistant Professor at NHH and holds a PhD in auditing entitled “The Challenge of Being Professionally Skeptical”. Besides using traditional accounting perspectives and methods, her research portfolio encompasses neuroscientific research perspectives and she has worked with researchers from different disciplines to offer an interesting interpretation of prior literature on professional skepticism. She has worked as a consultant at the tax authorities and as an auditor.
Bibliographic Information
Book Title: A Study of Professional Skepticism
Authors: Carmen Olsen
Series Title: SpringerBriefs in Accounting
DOI: https://doi.org/10.1007/978-3-319-49896-6
Publisher: Springer Cham
eBook Packages: Business and Management, Business and Management (R0)
Copyright Information: The Author(s) 2017
Softcover ISBN: 978-3-319-49895-9Published: 09 February 2017
eBook ISBN: 978-3-319-49896-6Published: 31 January 2017
Series ISSN: 2196-7873
Series E-ISSN: 2196-7881
Edition Number: 1
Number of Pages: VIII, 54
Number of Illustrations: 6 b/w illustrations
Topics: Accounting/Auditing, Financial Accounting, Project Management