Similar Search Results

Financial transparency, labor productivity, and real wages : evidence from mandatory ifrs adoption

Golshan, Nargess M.; Khurana, Inder K.; Silva, Felipe … - In: Journal of international accounting research 22 (2023) 3, pp. 31-61

Persistent link: https://www.econbiz.de/10014431282

Financial statement disaggregation decisions and auditors' tolerance for misstatement

Libby, Robert; Brown, Timothy J. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 641-665

Persistent link: https://www.econbiz.de/10009732822

Financial accounting : a global perspective

Short, Daniel G.; Libby, Robert; Libby, Patricia A. - 2007 - 5. ed., internat. student ed.

Persistent link: https://www.econbiz.de/10003326823

PCAOB guidance and audits of fair values for Level 2 investments

Emett, Scott A.; Libby, Robert; Nelson, Mark W. - In: Accounting, organizations and society : an … 71 (2018), pp. 57-72

Persistent link: https://www.econbiz.de/10011955526

PCAOB Guidance and Audits of Fair Values for Level 2 Investments

Emett, Scott A. - 2017

Investments that are classified as Level 2 within the fair value hierarchy account for approximately 92% of US banks' fair value assets. We report an experiment that examines how experienced auditors apply current PCAOB guidance when auditing portfolios of these assets. We hypothesize and find...

Persistent link: https://www.econbiz.de/10012970512