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Keywords: financial reporting risk
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Journal Articles
Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2025) 39 (2): 19–31.
Published: 01 June 2025
... users’ financial reporting risk (FRR) assessments. Our findings support this calibrating effect, that is, minimizing shifts in their risk assessments before versus after the realization of the risk event (i.e., a significant decline in the fair value of investments pre-empted earlier in the CAM...
