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PRIVATE COMPANY AUDITING - Advancing the Audit Documentation Standard - SAS no. 103, Audit Documentation, strengthens the provisions SAS no. 96 established for private company audi...

Whittington, Ray; Graham, Lynford; Fischbach, Gretchen; … - In: Journal of accountancy : publication of the American … 201 (2006) 6, pp. 64-70

Persistent link: https://www.econbiz.de/10007269472

Auditing - THE AUDITOR'S APPROACH TO FAIR VALUE - The auditing standards board issued guidance on auditing GAAP fair value estimates entities report in their financial statements a...

Menelaides, Susan L.; Graham, Lynford E.; Fischbach, … - In: Journal of accountancy : publication of the American … 195 (2003) 6, pp. 73-82

Persistent link: https://www.econbiz.de/10005886645

An experimental investigation of dimensional precision in uncertainty disclosures related to revenue recognition

Du, Ning; Whittington, Ray - In: Accounting Research Journal 31 (2018) 1, pp. 90-101

Purpose: The purpose of this paper is to investigate how managerial disclosure of imprecise information about revenue recognition affects investors’ perceptions of corporate and management performance. Specifically, the authors focus on how outcome and probability dimensions and their...

Persistent link: https://www.econbiz.de/10012066031