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Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence

Braun, Gary P.; Haynes, Christine M.; Lewis, Tom D.; … - In: Research in accounting regulation 27 (2015) 1, pp. 45-50

Persistent link: https://www.econbiz.de/10011316573

Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates : Implications for Auditing Standards and the Academy

Glover, Steven M. - 2016

Auditing fair value measurements and other complex estimates (hereafter FVMs) has received significant attention from regulators, practitioners and researchers. Using a survey, we gather data from audit partners with FVMs expertise to gain further insights in areas that have not been fully...

Persistent link: https://www.econbiz.de/10013005744

Current practices and challenges in auditing fair value measurements and complex estimates : implications for auditing standards and the academy

Glover, Steven M.; Taylor, Mark H.; Wu, Yi-Jing - In: Auditing : a journal of practice & theory 36 (2017) 1, pp. 63-84

Persistent link: https://www.econbiz.de/10011670134