The effects of firm guidance on auditors' evaluations of fair value estimates
Jeffrey R. Cohen, Lisa Milici Gaynor, Norma R. Montague, Carolina Alves de Lima Salge, Julie H. Wayne
| Year of publication: |
2022
|
|---|---|
| Authors: | Cohen, Jeffrey ; Gaynor, Lisa Milici ; Montague, Norma R. ; Salge, Carolina Alves de Lima ; Wayne, Julie Holliday |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 41.2022, 4, p. 85-105
|
| Subject: | motivated reasoning | information search | professional skepticism | fair value | decision making | Fair-Value-Bilanzierung | Fair value accounting | Wirtschaftsprüfung | Financial audit | Experiment | Bewertung | Evaluation | IFRS | Informationsverhalten | Information behaviour | Entscheidung | Decision |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/AJPT-18-145 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013503392