TY - GEN digital ID - 131677937 TI - A Study of Professional Skepticism PY - 2017 SN - 9783319498966 PB - Cham Springer International Publishing DB - UniCat KW - Labour economics KW - Audit KW - Accountancy KW - Organization theory KW - Financial management KW - Production management KW - kostenberekening KW - management accounting KW - boekhouden KW - sociale interventies KW - projectmanagement KW - auditing UR - https://www.unicat.be/uniCat?func=search&query=sysid:131677937 AB - This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement. . ER -