The effect of an audit judgment rule on audit committee members' professional skepticism : the case of accounting estimates
Yoon Ju Kang, Andrew J. Trotman, Ken T. Trotman
| Year of publication: |
2015
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|---|---|
| Authors: | Kang, Yoon Ju ; Trotman, Andrew J. ; Trotman, Ken T. |
| 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. 46.2015, p. 59-76
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| Subject: | Wirtschaftsprüfung | Financial audit | Bilanzielle Bewertung | Accounting valuation | Standardisierung | Standardization | Schätzung | Estimation |