Prior audit experience and CFO financial reporting aggressiveness

Eric R. Condie, Kara M. Obermire, Timothy A. Seidel, Michael S. Wilkins

Year of publication:	2021
Authors:	Condie, Eric R. ; Obermire, Kara M. ; Seidel, Timothy A.
Published in:	Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 40.2021, 4, p. 99-121
Subject:	financial reporting \| audit experience \| discretionary accruals \| audit fees \| Wirtschaftsprüfung \| Financial audit \| Rechnungswesen \| Accounting \| Rückstellung \| Accrual \| Honorar \| Fee (Remuneration) \| Bilanzpolitik \| Accounting policy \| Finanzmanager \| Financial managers \| Jahresabschluss \| Financial statement

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