Behavioural Aspects Of Auditors Evidence Evaluation
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Behavioural Aspects of Auditors Evidence Evaluation
Author | : Magda Abou-Seada,Magdy Abdel-Kader |
Publsiher | : Routledge |
Total Pages | : 178 |
Release | : 2017-11-22 |
Genre | : Business & Economics |
ISBN | : 9781351761253 |
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This title was first published in 2003. Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do not appear to give guidance on the process to follow when evaluating evidence. Research in the US indicates that auditors do in fact follow a belief revision process in accordance with US standards. Employing survey research (based on personal interviews with a number of experienced UK auditors) this book demonstrates how auditors prefer to be described as following the open mind approach. Building on the findings of the interviews the book then describes an experimental study to investigate the differences between the belief revision and open mind approaches in terms of their effect on the efficiency and effectiveness of the audit process. The book concludes that the belief revision approach would improve the efficiency of the audit process without affecting its effectiveness or outcomes.
The Influence of Information Order Effects and Trait Professional Skepticism on Auditors Belief Revisions
Author | : Kristina Yankova |
Publsiher | : Springer |
Total Pages | : 321 |
Release | : 2015-02-10 |
Genre | : Business & Economics |
ISBN | : 9783658088712 |
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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 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.
Improving Healthcare Quality in Europe Characteristics Effectiveness and Implementation of Different Strategies
Author | : OECD,World Health Organization |
Publsiher | : OECD Publishing |
Total Pages | : 135 |
Release | : 2019-10-17 |
Genre | : Electronic Book |
ISBN | : 9789264805903 |
Download Improving Healthcare Quality in Europe Characteristics Effectiveness and Implementation of Different Strategies Book in PDF, Epub and Kindle
This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
International Bibliography Of Economics 2003
Author | : Compiled by the British Library of Political and Economic Science |
Publsiher | : Psychology Press |
Total Pages | : 698 |
Release | : 2004-12 |
Genre | : Business & Economics |
ISBN | : 0415354773 |
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First published in 1952, the International Bibliography of the Social Sciences (anthropology, economics, political science, and sociology) is well established as a major bibliographic reference for students, researchers and librarians in the social sciences worldwide. Key features * Authority: Rigorous standards are applied to make the IBSS the most authoritative selective bibliography ever produced. Articles and books are selected on merit by some of the world's most expert librarians and academics. * Breadth: today the IBSS covers over 2000 journals - more than any other comparable resource. The latest monograph publications are also included. * International Coverage: the IBSS reviews scholarship published in over 30 languages, including publications from Eastern Europe and the developing world. * User friendly organization: all non-English titles are word sections. Extensive author, subject and place name indexes are provided in both English and French.
Internal Accounting Control Evaluation and Auditor Judgement
Author | : Theodore J. Mock,Jerry L. Turner |
Publsiher | : Routledge |
Total Pages | : 294 |
Release | : 2013-10-11 |
Genre | : Business & Economics |
ISBN | : 9781135693497 |
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This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.
Advances in Accounting Behavioral Research
Author | : Khondkar E. Karim |
Publsiher | : Emerald Group Publishing |
Total Pages | : 168 |
Release | : 2019-09-30 |
Genre | : Business & Economics |
ISBN | : 9781838673451 |
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Focusing on research that examines both individual and organizational behavior relative to accounting, this volume of Advances in Accounting Behavioral Research offers a perspectives on topics such as tax compliance, risk judgement, and affiliation bias.
Auditing
Author | : Lawrence A. Ponemon,David R.L. Gabhart |
Publsiher | : Springer Science & Business Media |
Total Pages | : 210 |
Release | : 2012-12-06 |
Genre | : Psychology |
ISBN | : 9781461231905 |
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This book has been prepared for those readers who want to maintain their knowledge of current developments in the field of behavioral research as applied to auditing. The articles and papers presented in this volume were selected because they will contribute to the knowledge and advancement of not only the individual researcher or educator, but also of the profession. It is our belief that if research endeavors may be viewed as having stages of life, then the field of behavioral research in auditing is in its genesis. Almost twenty years ago, in speaking of the state of the art of psychology, William Hays expressed a most·appropriate thought: Experimental evidence is accumulating at a rapid rate in psychology, and efforts at constructing psychological theories with mathematical deductive power are constantly being made. However, it seems safe to say that it will be sometime before there are psychological laws and theories on a par with those of physics. The absence of a general theory does not imply that those relations are missing or unhpportant in psychology; the discovery and specification of relations is the process by which those theories are built. (Hays, 1973, p. 40.) In the first chapter, "Experimental Research and the Distinctive Features of Accounting Settings," Robert Libby presents an encompassing and knowledgeable summary of the changes that have taken place during the last decade in human information processing research in accounting and experimental economics as it relates to those issues.
Book Review Index
Author | : Anonim |
Publsiher | : Unknown |
Total Pages | : 1322 |
Release | : 2004 |
Genre | : Books |
ISBN | : UOM:39015058001036 |
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Every 3rd issue is a quarterly cumulation.