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1-3 of 3
Keywords: estimates
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 47–69.
Published: 01 August 2019
...J. Owen Brown; Jonathan H. Grenier; Jonathan S. Pyzoha; Andrew Reffett SUMMARY We examine the effects of two critical factors auditors consider when auditing complex estimates, the decision to use a specialist and the relative aggressiveness of management's estimate, on jurors' auditor negligence...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 7–44.
Published: 01 May 2013
...Brian Bratten; Lisa Milici Gaynor; Linda McDaniel; Norma R. Montague; Gregory E. Sierra SUMMARY The rising prominence of fair values and other estimates (FVOEs) to financial reporting increases their significance to the audit. Based on inspections that report numerous deficiencies, the PCAOB...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 127–146.
Published: 01 February 2012
...Brant E. Christensen; Steven M. Glover; David A. Wood SUMMARY The overall complexity and estimation uncertainty inherent in financial statements have increased in recent decades; however, the related reports and services have changed very little, including the format of the balance sheet...