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Keywords: accounting estimates
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Journal Articles
The Accounting Review (2022) 97 (3): 107–129.
Published: 01 May 2022
... that habit strength underlies our results and explore how the audit setting influences the development and enactment of habitual behaviors. JEL Classifications: G10; M40; M41; M42; D80; D91. habits cognitive processing accounting estimates audit quality financial reporting quality goodwill...
Journal Articles
The Accounting Review (2019) 94 (5): 273–295.
Published: 01 September 2019
...Kyungha (Kari) Lee; Rahul Menon ABSTRACT This paper develops an economic model of how subjectivity in accounting estimates affects a manager's reporting behavior and auditors' subsequent information aggregation decision. In our model, the auditor receives a potentially manipulated report from...
Journal Articles
The Accounting Review (2018) 93 (4): 177–202.
Published: 01 July 2018
... interaction of relational cue and engagement risk. June 2015 September 2017 2018 accounting estimates audit quality engagement risk fair value pattern recognition source credibility specialist Auditors have difficulty identifying misstatements signified by problematic...