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Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy

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References

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Cited by

2023How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?112 cited
2019Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?110 cited

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2019

Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values

110 cited

2019Real effects of reporting key audit matters on auditors' judgment and choice of action101 cited

2017Use of specialists on audit engagements: A research synthesis and directions for future research81 cited

2018Auditor Industry Specialization and Accounting Estimates: Evidence from Asset Impairments80 cited

2017When Do Auditors Use Specialists' Work to Improve Problem Representations of and Judgments about Complex Estimates?76 cited

2017Use of High Quantification Evidence in Fair Value Audits: Do Auditors Stay in their Comfort Zone?75 cited

2020Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?73 cited

2020Auditors' and Specialists' Views About the Use of Specialists During an Audit60 cited

2018Enhancing auditors' critical thinking in audits of complex estimates60 cited

2024The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan: a systematic review59 cited

2017Prompting the Benefit of the Doubt: The Joint Effect of Auditor‐Client Social Bonds and Measurement Uncertainty on Audit Adjustments57 cited

2020Fair Value Exposure, Changes in Fair Value and Audit Fees: Evidence from the Australian Real Estate Industry47 cited

2023Auditors’ Use of In‐House Specialists37 cited

2021The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures37 cited