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Journal Articles

The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards

Emily E. Griffith, Jacqueline S. Hammersley
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2023) 42 (2): 133–161.
https://doi.org/10.2308/AJPT-19-100
Published: 01 May 2023
...Emily E. Griffith; Jacqueline S. Hammersley SUMMARY The PCAOB recently implemented amended standards on the use of valuation specialists. We report interviews with 42 auditors and valuation specialists in which we describe the role of valuation specialists and problems during fair value audits...
View article titled, The Role of Valuation Specialists in Audits of <span class="search-highlight">Fair</span> <span class="search-highlight">Values</span> and Potential for Change under Amended Public Company Accounting Oversight Board Standards
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Journal Articles

The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates

Jeffrey R. Cohen, Lisa Milici Gaynor, Norma R. Montague, Carolina Alves de Lima Salge, Julie H. Wayne
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2022) 41 (4): 85–105.
https://doi.org/10.2308/AJPT-18-145
Published: 01 November 2022
...Jeffrey R. Cohen; Lisa Milici Gaynor; Norma R. Montague; Carolina Alves de Lima Salge; Julie H. Wayne SUMMARY Regulators are concerned that auditors are insufficiently skeptical in evaluating fair value estimates ( PCAOB 2020 ). We employ Nolder and Kadous's (2018) professional skepticism model...
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Journal Articles

Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance

Brant E. Christensen, Steven M. Glover, David A. Wood
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 127–146.
https://doi.org/10.2308/ajpt-10191
Published: 01 February 2012
... and income statement, the content in the auditor's report, and the level and nature of assurance provided on estimates. We examine estimates reported by public companies and find that fair value and other estimates based on management's subjective models and inputs contain estimation uncertainty...
View article titled, Extreme Estimation Uncertainty in <span class="search-highlight">Fair</span> <span class="search-highlight">Value</span> Estimates: Implications for Audit Assurance
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