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Do Auditors Use a Compliance or Fair Presentation Approach to Evaluate Financial Statements? Evidence from Audited Discretionary Accruals
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
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True Overconfidence in Interval Estimates: Evidence Based on a New Measure of Miscalibration
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Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness in Accounting Standards?
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Evidence on the use of unverifiable estimates in required goodwill impairment
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Has goodwill accounting gone bad?
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Principles-Based Accounting Standards and Audit Outcomes: Empirical Evidence
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How pervasive is corporate fraud?
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Going big, going small: A perspective on strategies for researching audit quality
inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-snapshot
Performance matched discretionary accrual measures
inferredcites →https://doi.org/10.1016/j.jacceco.2018.09.001openalex-snapshot
Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections
inferredcites →https://doi.org/10.1016/s0165-4101(97)00014-1openalex-snapshot
The conservatism principle and the asymmetric timeliness of earnings1
inferredcites →https://doi.org/10.1111/1475-679x.12286openalex-snapshot
Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability
inferredcites →https://doi.org/10.1111/1911-3838.12001openalex-snapshot
Principles‐Based Reasoning about Accounting Estimates
inferredcites →https://doi.org/10.1111/1911-3846.12480openalex-snapshot
Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?
inferredcites →https://doi.org/10.1111/1911-3846.12585openalex-snapshot
Moving the Conceptual Framework Forward: Accounting for Uncertainty
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00364.xopenalex-snapshot
The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management
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Managerial Miscalibration and Its Effects on the Auditability of Accounting Estimates: Evidence from Pension Accounting
inferredcites →https://doi.org/10.1287/mnsc.2016.2528openalex-snapshot
Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching
inferredcites →https://doi.org/10.1506/ap.7.3.1openalex-snapshot
A Framework for Identifying (and Avoiding) Fraudulent Financial Reporting*
inferredcites →https://doi.org/10.2139/ssrn.2379695openalex-snapshot
Misleading Forecasts in Accounting Estimates: An Ethical Blind Spot?
inferredcites →https://doi.org/10.2139/ssrn.264859openalex-snapshot
Performance Matched Discretionary Accrual Measures
inferredcites →https://doi.org/10.2139/ssrn.3797624openalex-snapshot
Conceptual Framework for Financial Reporting: 1989, 2010, 2018
inferredcites →https://doi.org/10.2307/1391504openalex-snapshot
Statistical Techniques for Analytical Review in Auditing
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Financial Reporting: An Accounting Revolution.
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Errors in Accounting Estimates and Their Relation to Audit Firm Type
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Institutions, Institutional Change and Economic Performance
inferredcites →https://doi.org/10.2308/acch-52074openalex-snapshot
Auditor and FASB Responsibilities for Representing Underlying Economics—What U.S. Standards Actually Say
inferredcites →https://doi.org/10.2308/acch-52075openalex-snapshot
The Primacy of Fair Presentation: Evidence from PCAOB Standards, Federal Legislation, and the Courts
inferredcites →https://doi.org/10.2308/accr.2010.85.6.2011openalex-snapshot
An Empirical Analysis of Auditor Independence in the Banking Industry
inferredcites →https://doi.org/10.2308/ajpt-10191openalex-snapshot
Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance
inferredcites →https://doi.org/10.2308/ajpt-50882openalex-snapshot
Materiality Guidance of the Major Public Accounting Firms
inferredcites →https://doi.org/10.2308/ajpt-51514openalex-snapshot
Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy
inferredcites →https://doi.org/10.2308/aud.1999.18.2.35openalex-snapshot
An Analysis of the Relative Power Characteristics of Analytical Procedures
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Insurance Rate Regulation, Management of the Loss Reserve and Pricing
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