| 000 -LEADER |
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| fixed length control field |
02660cam a2200313I 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20180403083846.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
180402s2017 sz o 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9783319498966 |
|
|---|
| International Standard Book Number |
3319498967 |
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|---|
| Cancelled/invalid ISBN |
3319498959 |
|
|---|
| Cancelled/invalid ISBN |
9783319498959 |
| 041 ## - Language |
|---|
| Language code of text/sound track or separate title |
eng |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Edition number |
23 |
| Classification number |
657.45 |
| Item number |
O522 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Olsen, Carmen |
| 9 (RLIN) |
42887 |
| 245 12 - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Title |
A study of professional skepticism / |
| Statement of responsibility, etc |
Carmen Olsen. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Cham, Switzerland : |
| Name of publisher, distributor, etc |
Springer, |
| Date of publication, distribution, etc |
2017. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
vii, 54 p. ; |
| Dimensions |
24 cm. |
| 440 #0 - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Springer Briefs in accounting |
| 9 (RLIN) |
42888 |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
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 |
|
|---|
| Formatted contents note |
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 |
|
|---|
| Formatted contents note |
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 |
| 506 ## - RESTRICTIONS ON ACCESS NOTE |
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| Terms governing access |
Available to OhioLINK libraries |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Auditing. |
| 9 (RLIN) |
473 |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Ohio Library and Information Network |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Display text |
Print version: |
| Main entry heading |
OLSEN, CARMEN. |
| Title |
STUDY OF PROFESSIONAL SKEPTICISM. |
| Place, publisher, and date of publication |
[Place of publication not identified] : SPRINGER, 2017 |
| International Standard Book Number |
3319498959 |
| -- |
9783319498959 |
| Record control number |
(OCoLC)961415050 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
http://link.springer.com/10.1007/978-3-319-49896-6 |
| Materials specified |
SpringerLink |
| Public note |
Connect to resource |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Item type |
Book |
