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pro vyhledávání: '"Kristina Yankova"'
Autor:
Kristina Yankova
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
Publikováno v:
SSRN Electronic Journal.
In two experiments with experienced auditors, we examine whether and how trait skepticism mitigates the tendency to place a greater emphasis on the most recently presented information, the so-called recency bias. We measure trait skepticism using the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6298d6cb21af5a19e5c2b33bb7f55b91
https://doi.org/10.2139/ssrn.2880653
https://doi.org/10.2139/ssrn.2880653
Autor:
Kristina Yankova
Publikováno v:
The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions ISBN: 9783658088705
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::59c4284dd369ad46286af00d1a5f76b7
https://doi.org/10.1007/978-3-658-08871-2_6
https://doi.org/10.1007/978-3-658-08871-2_6
Autor:
Kristina Yankova
Publikováno v:
The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions ISBN: 9783658088705
In a broad psychological sense, belief can be described as “the mental state or function of cognizing reality.” Belief has been acknowledged as a crucial and omnipresent component of human (intellectual) life. According to Russell (1921), believi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cd70d05cdc44c7cb328253aa60cf888c
https://doi.org/10.1007/978-3-658-08871-2_3
https://doi.org/10.1007/978-3-658-08871-2_3
Autor:
Kristina Yankova
Publikováno v:
The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::37e9d3159f19b7be2ed2f72f26b9c21f
https://doi.org/10.1007/978-3-658-08871-2
https://doi.org/10.1007/978-3-658-08871-2
Autor:
Kristina Yankova
Publikováno v:
The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions ISBN: 9783658088705
Professional skepticism is a fundamental concept in auditing, as indicated by its prominence throughout the auditing standards and the academic literature. The crucial importance of professional skepticism arises from the fact that it simultaneously
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3c62e0f31535ff53195b135a8db0db97
https://doi.org/10.1007/978-3-658-08871-2_4
https://doi.org/10.1007/978-3-658-08871-2_4
Autor:
Kristina Yankova
Publikováno v:
The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions ISBN: 9783658088705
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::793ab18953e54cfc82b91ab91743f7a3
https://doi.org/10.1007/978-3-658-08871-2_1
https://doi.org/10.1007/978-3-658-08871-2_1
Autor:
Kristina Yankova
Publikováno v:
The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions ISBN: 9783658088705
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::85036d3defb5cd7a11d661bf19a8fc90
https://doi.org/10.1007/978-3-658-08871-2_5
https://doi.org/10.1007/978-3-658-08871-2_5
Autor:
Kristina Yankova
Publikováno v:
The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions ISBN: 9783658088705
This section deals with some foundational psychological notions which provide valuable insights into the cognitive foundations of human judgment as a prelude to the inquiry into the central features and determinants of auditor judgment. It should be
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2ef2b9d1399d313e4aa1151a1f63426c
https://doi.org/10.1007/978-3-658-08871-2_2
https://doi.org/10.1007/978-3-658-08871-2_2
The exploration of information order effects has been a prominent topic in judgment and decision-making research in accounting in the last decades. While the vast majority of this research has focused on auditors’ and tax professionals’ judgments
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::20e956c0cf719c99f0ddf5c131787622
https://www.scopus.com/inward/record.url?partnerID=HzOxMe3b&origin=inward&scp=84870390590
https://www.scopus.com/inward/record.url?partnerID=HzOxMe3b&origin=inward&scp=84870390590