Search Results - subject:"misstatement risk"

Auditor response to estimated misstatement risk : a machine learning approach

Hunt, Emily; Hunt, Joshua; Richardson, Vernon J.; … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 1, pp. 111-130

Persistent link: https://www.econbiz.de/10013252474

On controlling for misstatement risk

Moon, James R.; Shipman, Jonathan E.; Swanquist, Quinn T.; … - In: Auditing : a journal of practice & theory 41 (2022) 2, pp. 191-210

Persistent link: https://www.econbiz.de/10013346678

Does the use of honorific appellations in audit reports connote higher financial misstatement risk? : evidence from China

Chen, Feng; Du, Xingqiang; Lai, Shaojuan; Ma, Mary - 2017

Chinese auditors use to address clients in audit reports connote differential financial misstatement risk. Specifically, we … compromised auditor independence, lower audit quality, and higher financial misstatement risk. We find significantly greater … client misstatement risk weakens when the audit firm is a Top 10 accounting firm in China, is an industry specialist, is …

Persistent link: https://www.econbiz.de/10012052413

When analysts speak, do auditors listen?

Newton, Nathan J. - In: Auditing : a journal of practice & theory 38 (2019) 1, pp. 221-245

Persistent link: https://www.econbiz.de/10012138404

Client conservatism and auditor-client contracting

DeFond, Mark L.; Lim, Chee Yeow; Zang, Yoonseok - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 69-98

Persistent link: https://www.econbiz.de/10011482675

The role of account subjectivity and risk of material misstatement on auditors' internal audit reliance judgments

Bhattacharjee, Sudip; Maletta, Mario J.; Moreno, Kimberly K. - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 225-238

Persistent link: https://www.econbiz.de/10011508330