Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Revision Perspective Book

Name: Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Re
Brand: Informa PLC
SKU: 9780754632214
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Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Revision Perspective, Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do no, Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Revision Perspective

5 out of 5 stars based on 2 reviews

Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Revision Perspective
Written by author Magda Abou-Seada
Published by Ashgate Publishing, Limited, June 2003
Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do no
Based on Magda Abou-Seada's PhD thesis (the second author, Magdy Abdel-Kader, helped prepare the content for this publication), this study contributes to an understanding of human information processing in accounting, the ultimate goal being improvement i

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List of Tables
List of Figures
Preface
1 Introduction and Overview 1
2 The Belief-Adjustment as a Model of the Belief Revision Approach 13
3 Factors Affecting Auditors' Belief Revisions 33
4 Empirical Research Design 49
5 Results of Interviews: Auditor's Approaches in Evaluating Evidence 63
6 Results of Interviews: Factors Affecting Auditors' Evaluation of Evidence 73
7 Results of Experiment 99
8 Discussion and Conclusions 121
Bibliography 141
Appendices 151
Index 165

Title: Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Revision Perspective

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Informa PLC

Item Number: 9780754632214

Publication Date: June 2003

Number: 1

Product Description: Full Name: Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Revision Perspective; Short Name:Behavioural Aspects of Auditors' Evidence Evaluation

Universal Product Code (UPC): 9780754632214

WonderClub Stock Keeping Unit (WSKU): 9780754632214

Rating: 5/5 based on 2 Reviews

Image Location: https://wonderclub.com/images/covers/22/14/9780754632214.jpg

Category: Media >> Books

Weight: 0.200 kg (0.44 lbs)

Width: 6.100 cm (2.40 inches)

Heigh : 8.900 cm (3.50 inches)

Depth: 0.730 cm (0.29 inches)

Date Added: August 25, 2020, Added By: Ross

Date Last Edited: August 25, 2020, Edited By: Ross

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Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Revision Perspective, Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do no, Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Revision Perspective

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Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Revision Perspective Book

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	List of Tables
	List of Figures
	Preface
1	Introduction and Overview	1
2	The Belief-Adjustment as a Model of the Belief Revision Approach	13
3	Factors Affecting Auditors' Belief Revisions	33
4	Empirical Research Design	49
5	Results of Interviews: Auditor's Approaches in Evaluating Evidence	63
6	Results of Interviews: Factors Affecting Auditors' Evaluation of Evidence	73
7	Results of Experiment	99
8	Discussion and Conclusions	121
	Bibliography	141
	Appendices	151
	Index	165