Academic literature on the topic 'Auditors’ fair value materiality judgments'
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Journal articles on the topic "Auditors’ fair value materiality judgments"
Hegazy, Mohamed Abdel Aziz, and Samar Salama. "Effects of qualitative factors and auditors’ personal characteristics on materiality judgments." Managerial Auditing Journal 37, no. 3 (February 1, 2022): 305–35. http://dx.doi.org/10.1108/maj-08-2019-2379.
Full textBrink, Alisa G., Fengchun Tang, and Ling Yang. "The Impact of Estimate Source and Social Pressure on Auditors' Fair Value Estimate Choices." Behavioral Research in Accounting 28, no. 2 (April 1, 2016): 29–40. http://dx.doi.org/10.2308/bria-51457.
Full textGRIFFIN, JEREMY B. "The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions." Journal of Accounting Research 52, no. 5 (August 26, 2014): 1165–93. http://dx.doi.org/10.1111/1475-679x.12059.
Full textBhattacharjee, Sudip, Kimberly K. Moreno, and Nicole S. Wright. "The Impact of Benchmark Set Composition on Auditors' Level 3 Fair Value Judgments." Accounting Review 94, no. 6 (March 1, 2019): 91–108. http://dx.doi.org/10.2308/accr-52402.
Full textChristensen, Brant E., Steven M. Glover, and David A. Wood. "Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance." AUDITING: A Journal of Practice & Theory 31, no. 1 (January 1, 2012): 127–46. http://dx.doi.org/10.2308/ajpt-10191.
Full textChristensen, Brant E., Steven M. Glover, and David A. Wood. "Extreme Estimation Uncertainty and Audit Assurance." Current Issues in Auditing 7, no. 1 (March 1, 2013): P36—P42. http://dx.doi.org/10.2308/ciia-50447.
Full textHughes, Susan B., Suzanne Lowensohn, and Elise Tefre. "Portable Power: An Application of IAS 16 Including Self-Constructed Assets and the Revaluation Model." Issues in Accounting Education 34, no. 2 (January 1, 2019): 61–71. http://dx.doi.org/10.2308/iace-52391.
Full textDiGabriele, James Anthony. "The expectation differences among stakeholders in the financial valuation fitness of auditors." Journal of Applied Accounting Research 17, no. 1 (February 8, 2016): 43–60. http://dx.doi.org/10.1108/jaar-06-2013-0043.
Full textMiah, Muhammad Shahin, Haiyan Jiang, Asheq Rahman, and Warwick Stent. "Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia." Accounting Research Journal 33, no. 1 (January 2, 2020): 186–216. http://dx.doi.org/10.1108/arj-06-2018-0103.
Full textBratten, Brian, Lisa Milici Gaynor, Linda McDaniel, Norma R. Montague, and Gregory E. Sierra. "The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors." AUDITING: A Journal of Practice & Theory 32, Supplement 1 (May 1, 2013): 7–44. http://dx.doi.org/10.2308/ajpt-50316.
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