The impact of estimate source and social pressure on auditors' fair value estimate choices
Alisa G. Brink, Fengchun Tang, Ling Yang
| Year of publication: |
2016
|
|---|---|
| Authors: | Brink, Alisa G. ; Tang, Fengchun ; Yang, Ling |
| Published in: |
Behavioral research in accounting. - Sarasota, Fla. : American Accounting Association, ISSN 1050-4753, ZDB-ID 1115948-0. - Vol. 28.2016, 2, p. 29-40
|
| Subject: | social pressure | fair value estimates | experiment | auditor judgment | Wirtschaftsprüfung | Financial audit | Fair-Value-Bilanzierung | Fair value accounting | Experiment | IFRS |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/bria-51457 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011612150