The effect of partition dependence on assessing accounting estimates
Christopher J. Wolfe, Brian C. Fitzgerald, Nathan J. Newton
| Year of publication: |
August 2017
|
|---|---|
| Authors: | Wolfe, Christopher ; Fitzgerald, Brian C. ; Newton, Nathan J. |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 36.2017, 3, p. 185-197
|
| Subject: | accounting estimates | partition dependence | bias | risk assessment | Rechnungswesen | Accounting | Schätztheorie | Estimation theory | Systematischer Fehler | Bias | Schätzung | Estimation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ajpt-51666 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011752671