Výsledky vyhledávání - "Sean G. Fingland"

How Does High Uncertainty in Accounting Estimates Impact Auditor Litigation Risk? Opposite Effects in Jury Trials and Attorneys’ Out-of-Court Settlements

Autor: Sean G. Fingland, Jeffrey S. Pickerd, M. David Piercey

Publikováno v: Current Issues in Auditing. :1-8

SUMMARY Research suggests that the amount of inherent uncertainty in contemporary accounting estimates has increased in recent years, potentially increasing audit litigation risk. We review a recent study that finds that high estimate uncertainty imp

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::9585fa0a73db9d37ac79669d0b24683a
https://doi.org/10.2308/ciia-2022-021

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