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accounting estimates
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ECONIS (ZBW)
31
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1
Changes in
accounting
estimates
during the COVID-19 pandemic in the USA
Li, Valerie
;
Luo, Yan
- In:
Asian review of accounting
32
(
2024
)
2
,
pp. 223-248
Persistent link: https://www.econbiz.de/10014512755
Saved in:
2
Is it all in the mind(fulness)? : an exploratory study assessing the impact of mindfulness on professional skepticism
Cross, Jessica Maree
;
Moroney, Robyn
;
Phang, Soon-Yeow
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
1
,
pp. 25-41
Persistent link: https://www.econbiz.de/10014314672
Saved in:
3
Changes in
accounting
estimates
: an update of priors or an earnings management strategy of "last resort"?
Beaulieu, Philip
;
Hayes, Louise
;
Timoshenko, Lev M.
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 622-659
Persistent link: https://www.econbiz.de/10014304091
Saved in:
4
The role of valuation specialists in audits of fair values and potential for change under amended public company accounting oversight board standards
Griffith, Emily E.
;
Hammersley, Jacqueline S.
- In:
Auditing : a journal of practice & theory
42
(
2023
)
2
,
pp. 133-161
Persistent link: https://www.econbiz.de/10014311643
Saved in:
5
The joint effect of supervisor influence and investor perspective : unintended consequences on assessing
accounting
estimates
Dong, Lei
;
Wang, Lei
;
Chien, Wen-Wen
- In:
Managerial auditing journal
37
(
2022
)
1
,
pp. 151-169
Persistent link: https://www.econbiz.de/10012798401
Saved in:
6
Man versus machine : complex estimates and auditor reliance on artificial intelligence
Commerford, Benjamin P.
;
Dennis, Sean A.
;
Joe, Jennifer R.
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 171-201
Persistent link: https://www.econbiz.de/10012820425
Saved in:
7
Nudging auditors' unconscious to improve performance on an accounting estimate task
Nolder, Christine J.
;
Ratzinger-Sakel, Nicole V. S.
; …
- In:
International journal of auditing : IJA
26
(
2022
)
2
,
pp. 78-93
Persistent link: https://www.econbiz.de/10013184286
Saved in:
8
Client importance and unconditional conservatism in complex
accounting
estimates
Shaw, Ken W.
;
Whitworth, James D.
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-15
Persistent link: https://www.econbiz.de/10014229642
Saved in:
9
Effects of ASU 2016-13 and COVID-19 on banks' loan loss allowances
Beck, Allison K.
;
Beck, Paul J.
- In:
Advances in accounting : a research annual
56
(
2022
),
pp. 1-13
Persistent link: https://www.econbiz.de/10013365538
Saved in:
10
A habit strength-based explanation for auditors' use of simple cognitive processes for complex tasks
Bonner, Sarah E.
;
Kadous, Kathryn
;
Majors, Tracie M.
- In:
The accounting review : a publication of the American …
97
(
2022
)
3
,
pp. 107-129
Persistent link: https://www.econbiz.de/10013332611
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