The combined effect of perspective-taking and incentives on professional skepticism
Shuk Ying Ho, Soon-Yeow Phang and Robyn Moroney
| Year of publication: |
2022
|
|---|---|
| Authors: | Ho, Shuk Ying ; Phang, Soon-Yeow ; Moroney, Robyn |
| Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 37.2022, 1, p. 129-150
|
| Subject: | Auditor judgment | Behavioral accounting | Experiment | Fair value estimates | Incentives | Perspective-taking | Professional skepticism | Wirtschaftsprüfung | Financial audit | Anreiz | Fair-Value-Bilanzierung | Fair value accounting |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MAJ-02-2021-3019 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012798397