Zobrazeno 1 - 6
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pro vyhledávání: '"Yi-Jing Wu"'
Publikováno v:
Contemporary Accounting Research. 36:1417-1460
Reported deficiencies continue to persist in audits of fair value measurements and other complex accounting estimates (hereafter, “FVMs”), despite improvements in auditor performance observed by regulators. The persistence of reported deficiencie
Publikováno v:
AUDITING: A Journal of Practice & Theory. 36:63-84
SUMMARY Auditing fair value measurements and other complex estimates (hereafter, FVMs) has received significant attention from regulators, practitioners, and researchers. Using a survey, we gather data from audit partners with FVM expertise to gain f
Publikováno v:
Current Issues in Auditing. 9:C1-C11
SUMMARY Recently, the Public Companies Accounting Oversight Board (PCAOB) solicited public comments on its Staff Consultation Paper Auditing Accounting Estimates and Fair Value Measurements. This commentary summarizes the contributors' views on the v
Publikováno v:
SSRN Electronic Journal.
Recently, the auditor’s role in contributing to the reliability of critical accounting estimates reported by their clients, including fair value measurements (FVMs) has received significant attention because key management inputs to these estimates
Publikováno v:
SSRN Electronic Journal.
Auditing fair value measurements and other complex accounting estimates (hereafter, FVMs) is a challenging area for auditors, as evidenced by repeated deficiencies reported in the PCAOB inspection reports across several years. Audit firms have public
Publikováno v:
SSRN Electronic Journal.
Auditing fair value measurements and other complex estimates (hereafter FVMs) has received significant attention from regulators, practitioners and researchers. Using a survey, we gather data from audit partners with FVMs expertise to gain further in