The importance of quantifying uncertainty : examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors' judgments and decisions
Aasmund Eilifsen, Erin L. Hamilton, William F. Messier Jr.
| Year of publication: |
2021
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| Authors: | Eilifsen, Aasmund ; Hamilton, Erin L. ; Messier, William F. |
| Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 90.2021, p. 1-18
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| Subject: | Audit reporting | Disclosures | Estimation uncertainty | Fair value estimates | Materiality | Sensitivity analysis | Sensitivitätsanalyse | Berichtswesen | Reporting | Unternehmenspublizität | Corporate disclosure | Wirtschaftsprüfung | Financial audit | Fair-Value-Bilanzierung | Fair value accounting | Entscheidung unter Unsicherheit | Decision under uncertainty | Jahresabschluss | Financial statement |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.aos.2020.101169 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012514541