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

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References

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166 cited

2000Does Mandated Audit Communication Reduce Opportunistic Corrections to Manage Earnings to Forecasts?166 cited

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2020Fair value accounting: Current practice and perspectives for future research51 cited
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2020The impact of the precision of accounting standards on the expanded auditor’s report in the European Union42 cited
2019Auditors’ comfort with uncertain estimates: More evidence is not always better30 cited
2014Evaluating Proposed Remedies for Credit Rating Agency Failures30 cited
2023The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis28 cited
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