rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    non sort: A
    title: study of professional skepticism
  name:
    name part: Olsen, Carmen
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: sz
    date issued: 2017
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online resource.
  table of contents: Preface; Contents; 1 Auditors' Professional Skepticism; Abstract; 1.1 About the Book; 1.2 Professional Skepticism; 1.3 Institutional Settings in Norway; 1.4 Bounded Rationality and Two-System Theory-Professional Skepticism; 1.4.1 Bounded Rationality; 1.4.2 Two-System Theory; 1.4.3 Linking Professional Skepticism to Bounded Rationality and Two-System Theory; 1.5 A Summary of the Experiment; References; 2 Experimental Study; Abstract; 2.1 About the Experimental Study; 2.2 Abstract of the Study; 2.3 Introduction; 2.4 Key Concepts and Theory.
  table of contents: 2.4.1 Professional Skepticism in the Auditing Standards2.4.2 Trait Versus Situational Professional Skepticism; 2.4.3 Two-System Theory and Auditors' Skepticism; 2.5 Conceptual Model and Hypotheses Development; 2.5.1 Conceptual Model; 2.5.2 Hypotheses; 2.6 Method; 2.6.1 Experimental Design; 2.6.2 Participants; 2.6.3 Selection of the Study Sample; 2.6.4 Experimental Instrument; 2.7 Results; 2.7.1 Situational Professional Skepticism and Its Relationship to Manipulation Checks; 2.7.2 Likelihood of a Valuation Problem; 2.7.3 Evidence on Intuitive Auditors Versus Deliberate Auditors; 2.8 Discussion.
  table of contents: 2.8.1 Conclusion2.8.2 Two-System Theory and Professional Skepticism; 2.8.3 Contribution to Practice; 2.8.4 Future Research and Limitations; References; 3 The Experimental Instrument; Abstract; 3.1 About the Experimental Instrument; 3.2 The Experimental Instrument; 3.2.1 The Audit; 3.2.1.1 Accounting Standard; 3.2.1.2 Background of Company; 3.2.2 Inventory Business Process; 3.2.3 Audit Task; 3.2.4 Other Questions; 3.2.5 Demographic Questions; Reference.
  note: Carmen Olsen.
  note: Electronic resource.
  subject:
    topic: Auditing
  subject:
    topic: Skepticism
  subject:
    topic: Auditors
    topic: Psychology
  classification: HF5667 .O47 2017
  classification: 657.45
  related item:
    title info:
      title: STUDY OF PROFESSIONAL SKEPTICISM
    name:
      name part: OLSEN, CARMEN.
    origin info:
      publisher: [Place of publication not identified] : SPRINGER, 2017
  related item:
    title info:
      title: SpringerBriefs in accounting
  identifier: 9783319498966
  identifier: 3319498967
  identifier: 3319498959
  identifier: 9783319498959
  identifier: https://ebookcentral.proquest.com/lib/tamucs/detail.action
  record info:
    record content source: NhCcYBP
    record creation date: 170207
    record change date: 20250816204044.3
    record identifier: in00003848231