The Effects of Client Status and the Auditor's Presentation of Multiple Estimation Alternatives on Client Financial Reporting Aggressiveness

IF 0.7 Q4 BUSINESS, FINANCE

Behavioral Research in Accounting Pub Date : 2020-09-01 DOI:10.2308/bria-19-025

Sanaz Aghazadeh, Andrew M. Collins, Chad M. Stefaniak

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...

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客户地位和审计师填报多种估计备选方案对客户财务报告攻击性的影响

会计估计是高度主观的，单个账户通常存在多个估计备选方案。在与客户处理与审计相关的调整时，审计师必须决定是否。。。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Behavioral Research in Accounting BUSINESS, FINANCE-

CiteScore

3.70

自引率

4.80%

发文量