Nordlund, Bo; Lorentzon, Johan; Lind, Hans - In: Journal of Property Investment & Finance 40 (2021) 1, pp. 108-115
Purpose: The purpose of this article is to study how fair values in financial reports are audited. Design/methodology/approach: The study is a qualitative case study based on in-depth interviews. Findings: One important finding is that auditors anchor in the figure presented by the company, and...