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Jeffrey R. Cohen, Lisa Milici Gaynor, Norma R. Montague, Carolina Alves de Lima Salge, Julie H. Wayne
AUDITING: A Journal of Practice & Theory (2022) 41 (4): 85–105.
Published: 01 November 2022
.... 1 motivated reasoning information search professional skepticism fair value decision making Fair values and other complex estimates (FVEs) are common in financial reporting, and research suggests that although management's FVEs may be biased, auditors may not exercise sufficient...