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~person:"Boritz, Jefim E."
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Fair value accounting
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Fair-Value-Bilanzierung
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verbal protocol analysis
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audit de la dépréciation de l'écart d'acquisition
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compétences requises pour l'audit de la juste valeur
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curriculum de l'audit de la juste valeur
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discounted cash flow
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fair value audit competencies
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Boritz, Jefim E.
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Accounting perspectives : a journal of The Canadian Academic Accounting Association
1
Behavioral research in accounting
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ECONIS (ZBW)
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Novice auditors and audits of fair values : knowledge and skill requirements
Boritz, Jefim E.
;
Timoshenko, Lev M.
- In:
Accounting perspectives : a journal of The Canadian …
23
(
2024
)
1
,
pp. 39-77
Persistent link: https://www.econbiz.de/10014506657
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2
How do auditors assess key inputs in a discounted cash flow model of goodwill?
Boritz, Jefim E.
;
Timoshenko, Lev M.
- In:
Behavioral research in accounting
34
(
2022
)
2
,
pp. 19-47
Persistent link: https://www.econbiz.de/10013532098
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