Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?
Author:
Affiliation:
1. Brigham Young University
2. University of South Florida
3. Texas Tech University
4. UNSW Sydney
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12480
Reference147 articles.
1. Commentary on Auditing High-Uncertainty Fair Value Estimates
2. The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor‐specific factors;Bratten B.;Auditing: A Journal of Practice & Theory,2013
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