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Are Audited Accounting Estimates Too Risky? Evidence from Behavioral Economics and Discretionary Accruals
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Outgoing claims: the papers this work cites, builds on, or argues with.
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Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability
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Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?
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PCAOB Inspections: Public Accounting Firms on “Trial”
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Assets and Liabilities: When Do They Exist?
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Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values
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Improving Auditors' Consideration of Evidence Contradicting Management's Estimate Assumptions
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Moving the Conceptual Framework Forward: Accounting for Uncertainty
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The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management
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Predicting Material Accounting Misstatements*
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Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching
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Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109*
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The Economic Implications of Corporate Financial Reporting
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Errors in Accounting Estimates and Their Relation to Audit Firm Type
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The Primacy of Fair Presentation: Evidence from PCAOB Standards, Federal Legislation, and the Courts
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Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals
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Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance
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Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy
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The Role of Big 6 Auditors in the Credible Reporting of Accruals
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An Analysis of the Relative Power Characteristics of Analytical Procedures
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Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias
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Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-15
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Insurance Rate Regulation, Management of the Loss Reserve and Pricing.
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