Accounting estimation intensity, auditor estimation expertise, and managerial bias
Year of publication: |
2023
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Authors: | Boone, Jeffery P. ; Khurana, Inder K. ; Raman, Krishnamurthy K. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 37.2023, 2, p. 19-46
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Subject: | accounting estimation intensity | auditor estimation expertise | managerial bias in estimates | Schätzung | Estimation | Schätztheorie | Estimation theory | Wirtschaftsprüfung | Financial audit | Systematischer Fehler | Bias |
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