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Olsen, Carmen
A study of professional skepticism / Carmen Olsen. - Cham, Switzerland : Springer, 2017. - vii, 54 p. ; 24 cm. - Springer Briefs in accounting .
Preface; Contents; 1 Auditors' Professional Skepticism; Abstract; 1.1 About the Book; 1.2 Professional Skepticism; 1.3 Institutional Settings in Norway; 1.4 Bounded Rationality and Two-System Theory-Professional Skepticism; 1.4.1 Bounded Rationality; 1.4.2 Two-System Theory; 1.4.3 Linking Professional Skepticism to Bounded Rationality and Two-System Theory; 1.5 A Summary of the Experiment; References; 2 Experimental Study; Abstract; 2.1 About the Experimental Study; 2.2 Abstract of the Study; 2.3 Introduction; 2.4 Key Concepts and Theory 2.4.1 Professional Skepticism in the Auditing Standards2.4.2 Trait Versus Situational Professional Skepticism; 2.4.3 Two-System Theory and Auditors' Skepticism; 2.5 Conceptual Model and Hypotheses Development; 2.5.1 Conceptual Model; 2.5.2 Hypotheses; 2.6 Method; 2.6.1 Experimental Design; 2.6.2 Participants; 2.6.3 Selection of the Study Sample; 2.6.4 Experimental Instrument; 2.7 Results; 2.7.1 Situational Professional Skepticism and Its Relationship to Manipulation Checks; 2.7.2 Likelihood of a Valuation Problem; 2.7.3 Evidence on Intuitive Auditors Versus Deliberate Auditors; 2.8 Discussion 2.8.1 Conclusion2.8.2 Two-System Theory and Professional Skepticism; 2.8.3 Contribution to Practice; 2.8.4 Future Research and Limitations; References; 3 The Experimental Instrument; Abstract; 3.1 About the Experimental Instrument; 3.2 The Experimental Instrument; 3.2.1 The Audit; 3.2.1.1 Accounting Standard; 3.2.1.2 Background of Company; 3.2.2 Inventory Business Process; 3.2.3 Audit Task; 3.2.4 Other Questions; 3.2.5 Demographic Questions; Reference
Available to OhioLINK libraries
9783319498966 3319498967
Auditing.
657.45 / O522
A study of professional skepticism / Carmen Olsen. - Cham, Switzerland : Springer, 2017. - vii, 54 p. ; 24 cm. - Springer Briefs in accounting .
Preface; Contents; 1 Auditors' Professional Skepticism; Abstract; 1.1 About the Book; 1.2 Professional Skepticism; 1.3 Institutional Settings in Norway; 1.4 Bounded Rationality and Two-System Theory-Professional Skepticism; 1.4.1 Bounded Rationality; 1.4.2 Two-System Theory; 1.4.3 Linking Professional Skepticism to Bounded Rationality and Two-System Theory; 1.5 A Summary of the Experiment; References; 2 Experimental Study; Abstract; 2.1 About the Experimental Study; 2.2 Abstract of the Study; 2.3 Introduction; 2.4 Key Concepts and Theory 2.4.1 Professional Skepticism in the Auditing Standards2.4.2 Trait Versus Situational Professional Skepticism; 2.4.3 Two-System Theory and Auditors' Skepticism; 2.5 Conceptual Model and Hypotheses Development; 2.5.1 Conceptual Model; 2.5.2 Hypotheses; 2.6 Method; 2.6.1 Experimental Design; 2.6.2 Participants; 2.6.3 Selection of the Study Sample; 2.6.4 Experimental Instrument; 2.7 Results; 2.7.1 Situational Professional Skepticism and Its Relationship to Manipulation Checks; 2.7.2 Likelihood of a Valuation Problem; 2.7.3 Evidence on Intuitive Auditors Versus Deliberate Auditors; 2.8 Discussion 2.8.1 Conclusion2.8.2 Two-System Theory and Professional Skepticism; 2.8.3 Contribution to Practice; 2.8.4 Future Research and Limitations; References; 3 The Experimental Instrument; Abstract; 3.1 About the Experimental Instrument; 3.2 The Experimental Instrument; 3.2.1 The Audit; 3.2.1.1 Accounting Standard; 3.2.1.2 Background of Company; 3.2.2 Inventory Business Process; 3.2.3 Audit Task; 3.2.4 Other Questions; 3.2.5 Demographic Questions; Reference
Available to OhioLINK libraries
9783319498966 3319498967
Auditing.
657.45 / O522