search query: @author Hackenbrack, K. / total: 3
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| Author: | Hackenbrack, K. Nelson, M. |
| Title: | Auditors' incentives and their application of financial accounting standards |
| Journal: | Accounting Review
1996 : JAN, VOL. 71:1, p. 43-60 |
| Index terms: | AUDITING INCENTIVES FINANCIAL ACCOUNTING |
| Language: | eng |
| Abstract: | The authors report on an experiment in which experienced auditors (1) determine whether to allow a client to adopt an aggressive reporting method when the auditors have an incentive to do so, and (2) justify aggressive reporting by their interpretations of financial accounting standards. In the experiment, the appropriate reporting method depends upon whether an amount can be "reasonably estimated" as that term is used in an applicable accounting standard. The accounting standard relevant to determining the appropriate reporting method was manipulated between subjects, as was engagement risk. |
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