Auditor task-specific expertise : the case of fair value accounting
Jaehan Ahn, Rani Hoitash, Udi Hoitash
| Year of publication: |
2020
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|---|---|
| Authors: | Ahn, Jaehan ; Hoitash, Rani ; Hoitash, Udi |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 95.2020, 3, p. 1-32
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| Subject: | auditor expertise | task-specific expertise | fair value | restatements | comment letters | value relevance | XBRL | Fair-Value-Bilanzierung | Fair value accounting | Wirtschaftsprüfung | Financial audit | IFRS |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-52599 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012254204