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Keywords: managerial bias in estimates
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Journal Articles
Accounting Horizons (2023) 37 (2): 19–46.
Published: 01 June 2023
... of deficiencies in the audit of accounting estimates, attributable to process errors that can be subsumed under the umbrella of insufficient professional skepticism on the part of the auditor ( PCAOB 2019 ). accounting estimation intensity auditor estimation expertise managerial bias in estimates...