How changes in expectations of earnings affect the associations of earnings overstatements and audit effort with audit risk and market price
Evelyn R. Patterson, J. Reed Smith, Samuel L. Tiras
| Year of publication: |
2022
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|---|---|
| Authors: | Patterson, Evelyn R. ; Smith, J. Reed ; Tiras, Samuel L. |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 39.2022, 1, p. 628-655
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| Subject: | changes in economic conditions | cross-period strategic effects | earnings expectations | risk of material misstatement | strategic outcomes | Wirtschaftsprüfung | Financial audit | Erwartungsbildung | Expectation formation | Risiko | Risk | Gewinn | Profit | Lohn | Wages |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.12732 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013165408