The problem of management bias in accounting estimates : an investor perspective on root causes and solutions
Year of publication: |
2015
|
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Authors: | Selling, Thomas I. ; Nordlund, Bo |
Published in: |
Business horizons. - Amsterdam : Elsevier, ISSN 0007-6813, ZDB-ID 222663-7. - Vol. 58.2015, 5, p. 501-508
|
Subject: | Auditing | PCAOB | Management estimates | Financial statement bias | Appraisals | Accounting complexity | Rechnungswesen | Accounting | Wirtschaftsprüfung | Financial audit | Systematischer Fehler | Bias | Jahresabschluss | Financial statement |
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