The effects of client status and the auditor's presentation of multiple estimation alternatives on client financial reporting aggressiveness
Sanaz Aghazadeh, Andrew M. Collins, Chad M. Stefaniak
| Year of publication: |
2020
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|---|---|
| Authors: | Aghazadeh, Sanaz ; Collins, Andrew M. ; Stefaniak, Chad M. |
| Published in: |
Behavioral research in accounting. - Sarasota, Fla. : American Accounting Association, ISSN 1050-4753, ZDB-ID 1115948-0. - Vol. 32.2020, 2, p. 1-14
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| Subject: | auditor-client negotiations | client status | choice theory | estimation alternatives | reporting aggressiveness | accounting estimates | Wirtschaftsprüfung | Financial audit | Berichtswesen | Reporting | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/bria-19-025 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012813487