Estimation risk and auditor conservatism
Year of publication: |
March 2017
|
---|---|
Authors: | Lennox, Clive ; Kausar, Asad |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 22.2017, 1, p. 185-216
|
Subject: | Accounting estimates | Estimation risk | Bankruptcy | Going concern opinion | Auditor resignations | Audit fees | Wirtschaftsprüfung | Financial audit | Insolvenz | Insolvency | Honorar | Fee (Remuneration) | Schätzung | Estimation | Risiko | Risk | Fortführungsprinzip | Going concern |
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