Auditor task-specific expertise : the case of fair value accounting
Year of publication: |
2020
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Authors: | Ahn, Jaehan ; Hoitash, Rani ; Hoitash, Udi |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 95.2020, 3, p. 1-32
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Subject: | auditor expertise | task-specific expertise | fair value | restatements | comment letters | value relevance | XBRL | Fair-Value-Bilanzierung | Fair value accounting | Wirtschaftsprüfung | Financial audit | IFRS | Experten | Experts | Jahresabschluss | Financial statement |
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