Auditor mindsets and audits of complex estimates
Emily E. Griffith, Jacqueline S. Hammersley, Kathryn Kadous, and Donald Young
| Year of publication: |
2015
|
|---|---|
| Authors: | Griffith, Emily E. ; Hammersley, Jacqueline S. ; Kadous, Kathryn ; Young, Donald |
| Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 53.2015, 1, p. 49-77
|
| Subject: | accounting estimates | audit quality | fair value | impairment | mindset | professional skepticism | Dienstleistungsqualität | Service quality | Wirtschaftsprüfung | Financial audit | Fair-Value-Bilanzierung | Fair value accounting | Schätzung | Estimation | Bilanzielle Bewertung | Accounting valuation |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010515410