Encouraging Professional Skepticism in the Industry Specialization Era
This paper provides theory and experimental evidence that, under common audit conditions, industry specialization inhibits some aspects of auditors’ professional skepticism. As auditors amass industry experience, they develop extensive knowledge of non-misstatement explanations for unusual financial...
| Main Author: | |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
2017
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| In: |
Journal of business ethics
Year: 2017, Volume: 142, Issue: 2, Pages: 241-256 |
| Further subjects: | B
Industry specialization
B Self-criticism B Fraud B Professional skepticism |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |