The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions
Authors
Date
2015
Abstract
Description
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.