Sanaz Aghazadeh, Andrew M. Collins, Chad M. Stefaniak
{"title":"The Effects of Client Status and the Auditor's Presentation of Multiple Estimation Alternatives on Client Financial Reporting Aggressiveness","authors":"Sanaz Aghazadeh, Andrew M. Collins, Chad M. Stefaniak","doi":"10.2308/bria-19-025","DOIUrl":null,"url":null,"abstract":"Accounting estimates are highly subjective and multiple estimation alternatives often exist for a single account. When addressing audit-related adjustments with clients, auditors must decide whethe...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"32 1","pages":"1-14"},"PeriodicalIF":0.7000,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Behavioral Research in Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/bria-19-025","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 2
Abstract
Accounting estimates are highly subjective and multiple estimation alternatives often exist for a single account. When addressing audit-related adjustments with clients, auditors must decide whethe...
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
