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Keywords: valuation specialists
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Journal Articles
The Accounting Review 1–33.
Published: 16 December 2024
... providers (valuation specialists, marketers, and administrators). In contrast to public markets, we find only limited evidence that reporting quality varies with the composition and types of investors in PE funds. We observe, however, that reporting quality varies with auditor involvement and the use...
Journal Articles
The Accounting Review (2017) 92 (4): 81–114.
Published: 01 July 2017
..., predictive of client problems identified during the engagement. The use of a valuation specialist by auditors, associated with higher inherent risk and client specialist use, is a key decision: procedures performed by specialists have the highest yield in identifying problems. Auditor-client discussion...
Includes: Supplementary data