Use of high quantification evidence in fair value audits : do auditors stay in their comfort zone?
Jennifer R. Joe, Scott D. Vandervelde, Yi-Jing Wu
| Year of publication: |
September 2017
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| Authors: | Joe, Jennifer R. ; Vandervelde, Scott D. ; Wu, Yi-Jing |
| 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. 92.2017, 5, p. 89-116
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| Subject: | auditing fair value | client specialist | valuation specialist | quantification effect | auditing management bias and opportunism | auditing discretionary inputs | client risk | PCAOB alert | audit planning | entity-level controls | control environment risk | Wirtschaftsprüfung | Financial audit | Fair-Value-Bilanzierung | Fair value accounting | Risikomanagement | Risk management | Jahresabschlussprüfung | Financial statement audit | Dienstleistungsqualität | Service quality |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-51662 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011762774