Zobrazeno 1 - 2
of 2
pro vyhledávání: '"Brent Garza"'
Publikováno v:
SSRN Electronic Journal.
We examine the nature of motivated reasoning and the characteristics of auditors who successfully inhibit it. We find that most auditors initially inhibit motivated reasoning, identifying an unreasonable management preference, but many do not persist
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a7584099646e53416e2d09f28da29387
https://doi.org/10.2139/ssrn.3818218
https://doi.org/10.2139/ssrn.3818218
Publikováno v:
SSRN Electronic Journal.
The Public Company Accounting Oversight Board (PCAOB) acknowledges that developing independent estimates likely reduces the influence of management bias when auditing accounting estimates. We test this notion, finding evidence that both confirms and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::48d029dafebf6dd037a5fd0b935b8211
https://doi.org/10.2139/ssrn.3631454
https://doi.org/10.2139/ssrn.3631454