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. Contents Belief Revision and Information Order Effects Professional Skepticism Empirical Analysis Target Groups Researchers and students in the fields of accounting and auditing Practitioners in these areas The Author Dr. Kristina Yankova completed her doctoral studies under the guidance of Prof. Dr. Annette Köhler at the Chair of Accounting and Auditing at the Mercator School of Management, University of Duisburg-Essen.

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.

The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision. Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality. By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.

This book is a result of the ISD'97, Sixth International Conference on Information Systems Development-Methods and Tools, Theory and Practice held August 11-14, 1997 in Boise, Idaho, USA. The purpose of this Conference was to address the issues facing academia and industry when specifying, developing, managing and improving software systems. The selection of papers was carried out by the International Program Committee. All papers were reviewed in advance by at least three people. Papers were judged according to their originality, relevance and presentation quality. All papers were judged purely on their own merits, independently of other submissions. This year's Information Systems Development Conference-ISD'97 is the first ISD conference being held in the US. ISD was brought into existence almost ten years ago. It continues the fine tradition of the first Polish-Scandinavian Seminar on Current Trends in Information Systems Development Methodologies, held in Gdansk-Poland in 1988. ISD'98 will be held in Bled, Slovenia. ISD'97 consists not only of the technical program represented in these proceedings, but also tutorials on improved software testing and end-user information systems and workshop on sharing knowledge within international high technology industries that are intended for both, the research and business communities. We would like to thank the authors of papers accepted for ISD'97 who all made gal lant efforts to provide me with electronic copies of their manuscripts conforming to com mon guidelines. We thank them for thoughtfully responding to reviewers comments and carefully preparing their final contributions.

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.

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."

E-book: Ethical Obligations and Decision-Making in Accounting: Text and Cases