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Auditors Skeptical Characteristics And Their Relationship To Skeptical Judgments And Decisions
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Book Synopsis A Study of Professional Skepticism by : Carmen Olsen
Download or read book A Study of Professional Skepticism written by Carmen Olsen and published by Springer. This book was released on 2017-01-31 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author :United States Government Accountability Office Publisher :Lulu.com ISBN 13 :0359536395 Total Pages :234 pages Book Rating :4.3/5 (595 download)
Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office
Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Book Synopsis Handbook of Social Psychology, Volume 2 by : Susan T. Fiske
Download or read book Handbook of Social Psychology, Volume 2 written by Susan T. Fiske and published by John Wiley & Sons. This book was released on 2010-02-15 with total page 848 pages. Available in PDF, EPUB and Kindle. Book excerpt: The classic Handbook of Social Psychology has been the standard professional reference for the field of social psychology for many years. Now available in a new edition, Volume 2 of this internationally acclaimed work brings readers up to date with new chapters on social neuroscience, mind perception, morality, and social stratification. The editors have structured Volume 2 in a way that highlights the many levels of analysis used by contemporary psychologists. All academics, graduate students, and professional social psychologists will want to own a copy of this landmark work.
Book Synopsis Pyrrhonian Reflections on Knowledge and Justification by : Robert J. Fogelin
Download or read book Pyrrhonian Reflections on Knowledge and Justification written by Robert J. Fogelin and published by Oxford University Press, USA. This book was released on 1994 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work examines contemporary theories in knowledge and justification. It presents an analysis of ordinary knowledge claims, showing that they are philosophically unproblematical. It then asks whether theories of justification meet the challenges raised by Empiricus' "Outlines of Pyrrhonism."
Book Synopsis Handbook of Trust Research by : Reinhard Bachmann
Download or read book Handbook of Trust Research written by Reinhard Bachmann and published by Edward Elgar Publishing. This book was released on 2006-01-01 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent times, research on trust has become a major field in the domain of management and in the social sciences as a whole. The Handbook of Trust Research presents a timely and comprehensive account of the most important work undertaken in this lively and emerging field over the past ten to fifteen years. Presenting a broad range of approaches to issues on trust, the Handbook features 22 articles from a variety of disciplines on the study of trust in both organizational and societal contexts. With contributions from some of the most eminent names in the field of trust research, this international collaboration is an imaginative and informative reference tool to aid research in this engaging area for years to come. The Handbook contributes to an area of key importance to almost every aspect of business and society and, in particular, it will appeal to students and scholars of organization theory, strategy and organizational psychology.
Download or read book The New Skepticism written by Paul Kurtz and published by . This book was released on 1992 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kurtz argues that there are objective standards for judging truth claims in science, ethics, and philosophy. Of special interest is the application of the new skepticism to paranormal claims such as reincarnation and faith healing, and to religious beliefs, ethics and politics.
Book Synopsis The Routledge Companion to Auditing by : David Hay
Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Book Synopsis The Internal Auditor at Work by : K. H. Spencer Pickett
Download or read book The Internal Auditor at Work written by K. H. Spencer Pickett and published by John Wiley & Sons. This book was released on 2004-02-10 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: A clear, accessible guide to the roles and responsibilities of today's internal auditor At a time when companies are seeking to reevaluate their practices and add value to their audit processes, The Internal Auditor at Work represents an invaluable, user-friendly, and up-to-date guidebook for the internal auditing professional to refine and rethink both day-to-day methods and the underlying significance of the job. Each chapter of this in-depth, functional analysis contains numerous resources to guide the reader toward greater understanding and performance. Discussion questions promote dialogue among auditing professionals on the various topics covered. Top ten considerations lists recap the important points of each chapter. And end-of-chapter exercises are especially valuable to new internal auditors in that they facilitate self-development and application of principles covered. Written in partnership with the Institute of Internal Auditors with special attention to its revised standards and guidelines, The Internal Auditor at Work includes chapters on: The audit context The strategic dimension Quality and audit competence The audit process The audit proposition And more In a business environment currently undergoing major reevaluation, The Internal Auditor at Work provides an invaluable tool for internal auditing professionals and all others with an interest in adding value to their organizational processes.
Book Synopsis Making Up Accountants by : Fiona Anderson-Gough
Download or read book Making Up Accountants written by Fiona Anderson-Gough and published by Routledge. This book was released on 2018-12-21 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1998, this organizational and professional socialization of trainee chartered accountants reports the findings of an ICAEW funded research project which explored the training and socialization of trainee accountants in two Big Six firms in the UK. The background to the research, particularly the under-researched nature of the socialization of accountants, is outlined. The research issues are located within the institutional context of the accounting profession in the UK and the academic literature on the professions and professional socialization. The main research findings reported concern. The main research findings reported concern the development of trainees’ understandings of their professional indentity; the role of formal processes and informal norms within socialization; the relationship of professional identity to notions of client service, firm identity, divisionalization, and career success.
Book Synopsis The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions by : Kristina Yankova
Download or read book The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions written by Kristina Yankova and published by Springer. This book was released on 2015-02-10 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis E-book: Ethical Obligations and Decision-Making in Accounting: Text and Cases by : Mintz
Download or read book E-book: Ethical Obligations and Decision-Making in Accounting: Text and Cases written by Mintz and published by McGraw Hill. This book was released on 2016-04-16 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt: E-book: Ethical Obligations and Decision-Making in Accounting: Text and Cases
Book Synopsis Skeptical Philosophy for Everyone by : Richard H. Popkin
Download or read book Skeptical Philosophy for Everyone written by Richard H. Popkin and published by Prometheus Books. This book was released on 2010-06-02 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Highly recommended as a first philosophy book...-Library JournalThis lucid, informal, and very accessible history of Western thought takes the unique approach of interpreting skepticism-i.e., doubts about knowledge claims and the criteria for making such claims-as an important stimulus for the development of philosophy. The authors argue that practically every great thinker from the time of the Greeks to the present has produced theories designed to forestall or refute skepticism: from Plato to Moore and Wittgenstein. The influence of and responses to such 20th-century skeptics as Russell and Derrida are also discussed critically.Popkin and Stroll review each major theory of philosophy chronologically and then further organize these theories into their respective subject areas: metaphysics, epistemology, ethics, political philosophy, and philosophy of religion. Within each subject area the authors discuss how the skeptical challenge gave rise to new philosophical positions. The volume concludes with an especially interesting debate between the authors on the merits of skepticism today. Stroll thinks that ultimately the doubts expressed by skeptics can be refuted, while Popkin denies this.This is an outstanding introduction to the problems of philosophy by two eminent philosophers with a gift for presenting the history of ideas in a very enjoyable fashion.Richard Popkin (Los Angeles, CA) is professor emeritus of philosophy at Washington University, St. Louis, and adjunct professor of history and philosophy at the University of California at Los Angeles.Avrum Stroll (San Diego, CA) is research professor of philosophy at the University of California, San Diego.
Book Synopsis The Audit Society by : Michael Power
Download or read book The Audit Society written by Michael Power and published by OUP Oxford. This book was released on 1999-08-19 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. In addition to financial audits there are now medical audits, technology audits, value for money audits, environmental audits, quality audits, teaching audits, and many others. Why has this happened? What does it mean when a society invests so heavily in an industry of checking and when more and more individuals find themselves subject to formal scrutiny? The Audit Society argues that the rise of auditing has its roots in political demands for accountability and control. At the heart of a new administrative style internal control systems have begun to play an important public role and individual and organizational performance has been increasingly formalized and made auditable. Michael Power argues that the new demands and expectations of audits live uneasily with their operational capabilities. Not only is the manner in which they produce assurance and accountability open to question but also, by imposing their own values, audits often have unintended and dysfunctional consequences for the audited organization.
Download or read book Ask a Manager written by Alison Green and published by Ballantine Books. This book was released on 2018-05-01 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the creator of the popular website Ask a Manager and New York’s work-advice columnist comes a witty, practical guide to 200 difficult professional conversations—featuring all-new advice! There’s a reason Alison Green has been called “the Dear Abby of the work world.” Ten years as a workplace-advice columnist have taught her that people avoid awkward conversations in the office because they simply don’t know what to say. Thankfully, Green does—and in this incredibly helpful book, she tackles the tough discussions you may need to have during your career. You’ll learn what to say when • coworkers push their work on you—then take credit for it • you accidentally trash-talk someone in an email then hit “reply all” • you’re being micromanaged—or not being managed at all • you catch a colleague in a lie • your boss seems unhappy with your work • your cubemate’s loud speakerphone is making you homicidal • you got drunk at the holiday party Praise for Ask a Manager “A must-read for anyone who works . . . [Alison Green’s] advice boils down to the idea that you should be professional (even when others are not) and that communicating in a straightforward manner with candor and kindness will get you far, no matter where you work.”—Booklist (starred review) “The author’s friendly, warm, no-nonsense writing is a pleasure to read, and her advice can be widely applied to relationships in all areas of readers’ lives. Ideal for anyone new to the job market or new to management, or anyone hoping to improve their work experience.”—Library Journal (starred review) “I am a huge fan of Alison Green’s Ask a Manager column. This book is even better. It teaches us how to deal with many of the most vexing big and little problems in our workplaces—and to do so with grace, confidence, and a sense of humor.”—Robert Sutton, Stanford professor and author of The No Asshole Rule and The Asshole Survival Guide “Ask a Manager is the ultimate playbook for navigating the traditional workforce in a diplomatic but firm way.”—Erin Lowry, author of Broke Millennial: Stop Scraping By and Get Your Financial Life Together
Book Synopsis The Behavior of Assurance Professionals by : Olof P. G. Bik
Download or read book The Behavior of Assurance Professionals written by Olof P. G. Bik and published by Eburon Uitgeverij B.V.. This book was released on 2010 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: The complexity of human behavior challenges our explanatory powers. Yet, in this day and age we desperately try to manage and control the behavior of our corporate citizens through rules, codes, systems and procedures alike. This study is an illustration that true human behavior cannot simply be controlled by (more of) such rules. Instead, it is driven by many psychological, cultural, contextual, and environmental factors. The focus of this study is the influence of cross-national cultural differences in the context of the professional behavior of auditors, based on the central question: Is auditors' professional behavior affected by crossnational cultural differences, and, if so, how? Being based on grounded theory, in part validated within an international accounting organization, this study is the first to provide a more profound, in-depth, and contextualized analysis and understanding of the effect of cross-national cultural differences on the behavior of professionals in general, and that of auditors in particular.
Book Synopsis Fundamental Questions in Cross-Cultural Psychology by : Fons J. R. van de Vijver
Download or read book Fundamental Questions in Cross-Cultural Psychology written by Fons J. R. van de Vijver and published by Cambridge University Press. This book was released on 2011-03-17 with total page 603 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cross-cultural psychology has come of age as a scientific discipline, but how has it developed? The field has moved from exploratory studies, in which researchers were mainly interested in finding differences in psychological functioning without any clear expectation, to detailed hypothesis tests of theories of cross-cultural differences. This book takes stock of the large number of empirical studies conducted over the last decades to evaluate the current state of the field. Specialists from various domains provide an overview of their area, linking it to the fundamental questions of cross-cultural psychology such as how individuals and their cultures are linked, how the link evolves during development, and what the methodological challenges of the field are. This book will appeal to academic researchers and post-graduates interested in cross-cultural research.
Book Synopsis Meta-regression Analysis in Economics and Business by : T. D. Stanley
Download or read book Meta-regression Analysis in Economics and Business written by T. D. Stanley and published by Routledge. This book was released on 2012 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: Meta-Regression Analysis in Economics and Business is the first text devoted to the meta-regression analysis (MRA) of economics and business research.
