Zobrazeno 1 - 10 of 71 pro vyhledávání: '"W Van Landuyt"'
4
The Effect of Uncertainty about Future Accounting Standards on Financial Reporting Quality
Autor: Brian J. White, Ben W. Van Landuyt
Publikováno v: SSRN Electronic Journal.
Financial statement preparers often make accounting judgments with considerable uncertainty about what future accounting standards will require. We conduct a study in the experimental economics tradition to investigate how such uncertainty affects pr
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b7af27e133773ea6545d5fe35b7600da
https://doi.org/10.2139/ssrn.3761444
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5
Firm Managers’ Fair Value Estimates in Anticipation of an Audit
Autor: Ben W. Van Landuyt, Lisa Koonce
Publikováno v: SSRN Electronic Journal.
Accounting estimates, including those related to fair value, are pervasive in financial reports and susceptible to managerial manipulation. Financial statement audits are conventionally viewed as a deterrent to such manipulation. In an experiment wit
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b8bdb9c6b040fbc1f196b91fe326cd18
https://doi.org/10.2139/ssrn.3724687
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6
Does Emphasizing Management Bias Decrease Auditors’ Sensitivity to Measurement Imprecision?
Autor: Ben W. Van Landuyt
Publikováno v: SSRN Electronic Journal.
Both management bias and measurement imprecision threaten the accurate reporting of complex accounting estimates, yet audit policymakers and practitioners often place a strong emphasis on bias. I examine whether directing auditors’ attention toward
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::cc91d7fb24d253d3dbfd1bb45fb45783
https://doi.org/10.2139/ssrn.3680716
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7
Prompting the Benefit of the Doubt: The Joint Effect of Auditor‐Client Social Bonds and Measurement Uncertainty on Audit Adjustments
Autor: Steven J. Kachelmeier, Ben W. Van Landuyt
Publikováno v: Journal of Accounting Research. 55:963-994
We design an incentivized experiment to test whether measurement uncertainty elevates the risk that social bonds between auditors and reporters compromise audit adjustments. Results indicate that, when audit evidence is characterized by some residual
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e577d8449369e5b95244b575c04de7e1
https://doi.org/10.1111/1475-679x.12171
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9
Prompting the Benefit of the Doubt: The Joint Effects of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments
Autor: Steven J. Kachelmeier, Ben W. Van Landuyt
Publikováno v: SSRN Electronic Journal.
We design an incentivized experiment to test whether measurement uncertainty elevates the risk that social bonds between auditors and reporters compromise audit adjustments. Results indicate that, when audit evidence is characterized by some residual
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::4444eb8fe2e43a25d7e15754a9b87b7b
https://doi.org/10.2139/ssrn.2760091
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10
Effect of ferrioxarnine on the growth of Rhizopus
Autor: B. Gordts, A. K. Verdonck, H. W. Van Landuyt, Johan R. Boelaert
Publikováno v: Mycoses. 36:9-12
Summary. Zygomycosis, caused by Rhizopus spp., has recently been reported to occur in dialysis patients treated with desferrioxamine, suggesting a role of this drug in the pathogenesis of this infection. The hypothesis that ferrioxamine, the iron che
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::808a0273c5d83765589489761c20cf5f
https://doi.org/10.1111/j.1439-0507.1993.tb00680.x
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