Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards

Author:

Backof Ann G.,Bamber E. Michael,Carpenter Tina D.

Funder

McIntire School of Commerce

Terry-Sanford Research Grant

Publisher

Elsevier BV

Subject

Information Systems and Management,Organizational Behavior and Human Resource Management,Sociology and Political Science,Accounting

Reference53 articles.

1. Final report of the advisory committee on improvements to financial reporting to the United States securities and exchange commission;Advisory Committee on Improvements to Financial Reporting (CIFiR),2008

2. Temporal distance and moral concerns: future morally questionable behavior is perceived as more wrong and evokes stronger prosocial intentions;Agerstrom;Basic and Applied Social Psychology,2009

3. Principles-based versus rules-based accounting standards: the influence of standard precision and audit committee strength on financial reporting decisions;Agoglia;The Accounting Review,2011

4. Auditing complex estimates: the impact of judgment frameworks and management-provided evidence on auditors' professional skepticism;Backof,2016

5. Independence threats, litigation risk, and the auditors' decision process;Blay;Contemporary Accounting Research,2005

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