The effects of critical audit matter paragraphs and accounting standard precision on auditor liability
Christine Gimbar, Bowe Hansen, Michael E. Ozlanski
| Year of publication: |
November 2016
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| Authors: | Gimbar, Christine ; Hansen, Bowe ; Ozlanski, Michael E. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 91.2016, 6, p. 1629-1646
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| Subject: | PCAOB | audit reporting | auditor litigation | critical audit matter (CAMs) | accounting standard precision | Wirtschaftsprüfung | Financial audit | Haftung | Liability | Jahresabschlussprüfung | Financial statement audit | IFRS | Bilanzierungsgrundsätze | Accounting standards | Rechnungswesen | Accounting | Bilanzrecht | Accounting law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-51382 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011621128