The effects of uncertainty and disclosure on auditors' fair value materiality decisions
Jeremy B. Griffin
| Year of publication: |
2014
|
|---|---|
| Authors: | Griffin, Jeremy B. |
| Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 52.2014, 5, p. 1165-1193
|
| Subject: | fair value | materiality | audit adjustments | uncertainty | disclosure | subjectivity | imprecision | Fair-Value-Bilanzierung | Fair value accounting | Wirtschaftsprüfung | Financial audit | Risiko | Risk | Unternehmenspublizität | Corporate disclosure | Entscheidung unter Unsicherheit | Decision under uncertainty | Berichtswesen | Reporting |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010468714