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This paper examines the relation between audit fees and accruals from a balance sheet auditing perspective. We argue that the underlying economic characteristics of various transactions, as reflected in the articulation-based accruals in Casey et al. (2017), are predictably associated with audit...
Persistent link: https://www.econbiz.de/10012909736
We build an articulating financial statements model in which the beginning and ending balance sheet amounts are explicitly linked to accruals. We distinguish accruals based on the source financial statement of the accruals, either the cash flow statement, balance sheet, or statement of owners'...
Persistent link: https://www.econbiz.de/10013006803
Persistent link: https://www.econbiz.de/10011655615