1-2 of 2
Keywords: fair value measurement
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
The Accounting Review (2017) 92 (4): 81–114.
Published: 01 July 2017
...Nathan H. Cannon; Jean C. Bedard ABSTRACT Concern about effective auditing of fair value measurements (FVMs) has risen in recent decades. Building on prior interview-based and experimental research, we provide an engagement-level analysis of challenging FVMs, using quantitative and qualitative...
Includes: Supplementary data
Journal Articles
The Accounting Review (2016) 91 (1): 207–227.
Published: 01 January 2016
...Alastair Lawrence; Subprasiri Siriviriyakul; Richard G Sloan ABSTRACT Prior research examining the ASC 820 fair value hierarchy concludes that Level 3 fair value measurements are significantly less value-relevant than Level 1 and Level 2 fair value measurements. We reevaluate this conclusion using...