How do look-back analyses and evidence specificity affect auditors' planning judgments?
Ann G. Backof, Roger D. Martin, Jane Thayer
| Year of publication: |
2020
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|---|---|
| Authors: | Backof, Ann G. ; Martin, Roger Dean ; Thayer, Jane |
| 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, 6, p. 51-72
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| Subject: | look-back analysis | complex estimates | prior-period evidence | estimation inaccuracy direction | Wirtschaftsprüfung | Financial audit | Schätztheorie | Estimation theory | Schätzung | Estimation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/tar-2016-0660 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012421482