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Discussion of "the effect of alternative accounting measurement bases on investors' assessments of managers' stewardship"

Emett, Scott A.; Nelson, Mark W. - In: Accounting, organizations and society : an … 46 (2015), pp. 115-118

Persistent link: https://www.econbiz.de/10011420836

PCAOB guidance and audits of fair values for Level 2 investments

Emett, Scott A.; Libby, Robert; Nelson, Mark W. - In: Accounting, organizations and society : an … 71 (2018), pp. 57-72

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A model and literature review of professional skepticism in auditing

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PCAOB Guidance and Audits of Fair Values for Level 2 Investments

Emett, Scott A. - 2017

Investments that are classified as Level 2 within the fair value hierarchy account for approximately 92% of US banks' fair value assets. We report an experiment that examines how experienced auditors apply current PCAOB guidance when auditing portfolios of these assets. We hypothesize and find...

Persistent link: https://www.econbiz.de/10012970512