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The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions · Study

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ArticleThe Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions

Jeremy B. Griffin2011

OA

Articlegreen2011

The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions

Jeremy B. Griffin

108 citations·0/0 files stored·Journal of Accounting Research

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

1981The Framing of Decisions and the Psychology of Choice 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions 2009The crisis of fair-value accounting: Making sense of the recent debate 1993On the Psychology of Judgment and Decision Making 2011Blind Spots 2014Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice 2023DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR 1990Audit Pricing and Independence.

Cited by

2019Real effects of reporting key audit matters on auditors' judgment and choice of action 2015Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice 2018The Value Relevance of Managers' and Auditors' Disclosures About Material Measurement Uncertainty 2017Prompting the Benefit of the Doubt: The Joint Effect of Auditor‐Client Social Bonds and Measurement Uncertainty on Audit Adjustments 2016If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates

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Details

Year2011

Typearticle

Published2011-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations108

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1111/1475-679x.12059

openalex_workW2318666554

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2020Fair value accounting: Current practice and perspectives for future research

2017Does Considering Key Audit Matters Affect Auditor Judgment Performance?

2020The impact of the precision of accounting standards on the expanded auditor’s report in the European Union