Examining auditors' ability to evaluate the reasonableness of fair value estimates
Year of publication: |
2024
|
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Authors: | Gong, Sabrina ; Hao, Yamin ; Ho, Nam |
Published in: |
The journal of corporate accounting & finance. - Chichester [u.a.] : Wiley InterScience, ISSN 1097-0053, ZDB-ID 2054493-5. - Vol. 35.2024, 1, p. 128-145
|
Subject: | auditor judgment | common auditors | purchase price allocation | Wirtschaftsprüfung | Financial audit | Fair-Value-Bilanzierung | Fair value accounting | Dienstleistungsqualität | Service quality | Übernahme | Takeover |
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