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Keywords: fair value measurement
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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...