haku: @indexterm Accounting research / yhteensä: 230
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| Tekijä: | Philips, F. |
| Otsikko: | Auditor attention to and judgments of aggressive financial reporting |
| Lehti: | Journal of Accounting Research
1999 : SPRING, VOL. 37:1, p. 167-190 |
| Asiasana: | ACCOUNTING RESEARCH AUDITORS FINANCIAL REPORTING |
| Kieli: | eng |
| Tiivistelmä: | This study identifies conditions that affect how auditors attend to and judge the possibility of aggressive financial reporting in their client's financial statements. An experiment was conducted with 100 audit seniors and managers to determine whether the risk of misstatement and corroboration of that risk influence attention and judgment. Results indicate that auditors devote more attention to aggressive reporting in a financial statement account when it is assessed as having a high, rather than low, risk of misstatement. |
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