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Keywords: conservatism
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 1–22.
Published: 01 August 2019
... the financial-crisis years, 2008–2009, because of their special nature. timely loss recognition conservatism audit fees Sarbanes-Oxley Act (SOX) accruals External auditors prefer timely loss recognition because it maintains their reputation and helps them avoid litigation ( Watts 2003...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (2): 33–51.
Published: 01 May 2013
... would be approximately the same for material income-increasing and income-decreasing accounting items. However, we conjecture that there will be a difference due to auditor conservatism and the auditor's risk function. The accounting profession has emphasized the practice of conservatism when...
Journal Articles