Offsetting misstatements : the effect of misstatement distribution, quantitative materiality, and client pressure on auditors' judgments
Year of publication: |
July 2018
|
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Authors: | Messier, William F. ; Schmidt, Martin |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 93.2018, 4, p. 335-357
|
Subject: | offsetting misstatements | materiality | motivated reasoning | client pressure | Wirtschaftsprüfung | Financial audit | USA | United States | Internes Kontrollsystem | Internal control | Bilanzdelikt | Accounting fraud |
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