Accounting estimation intensity, auditor estimation expertise, and managerial bias
Jeff P. Boone, Inder K. Khurana, K. K. Raman
| Year of publication: |
2023
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|---|---|
| Authors: | Boone, Jeffery P. ; Khurana, Inder K. ; Raman, Krishnamurthy K. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 37.2023, 2, p. 19-46
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| Subject: | accounting estimation intensity | auditor estimation expertise | managerial bias in estimates | Wirtschaftsprüfung | Financial audit | Schätztheorie | Estimation theory | Rechnungswesen | Accounting | Schätzung | Estimation | Systematischer Fehler | Bias |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/HORIZONS-2020-193 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014314817