Fair value disclosure of pension plan assets and audit fees
Philip K. Hong, Seokyoun Hwang
| Year of publication: |
June 2018
|
|---|---|
| Authors: | Hong, Philip K. ; Hwang, Seokyoun |
| Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 41.2018, p. 88-96
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| Subject: | Audit risk | Audit fees | Pension assets | Disclosure | Fair value inputs | Fair value measurements | Fair-Value-Bilanzierung | Fair value accounting | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | IFRS | Pensionskasse | Pension fund | Betriebliche Altersversorgung | Occupational pension plan | Unternehmenspublizität | Corporate disclosure |