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Articles 1 - 2 of 2
Full-Text Articles in American Studies
The Effects Of Directional Audit Guidance And Estimation Uncertainty On Auditor Confirmation Bias And Professional Skepticism When Evaluating Fair Value Estimates, Norma R. Montague
The Effects Of Directional Audit Guidance And Estimation Uncertainty On Auditor Confirmation Bias And Professional Skepticism When Evaluating Fair Value Estimates, Norma R. Montague
USF Tampa Graduate Theses and Dissertations
In this study, I examine the effects of audit guidance and estimation uncertainty on auditors’ confirmation bias and professional skepticism when evaluating fair value estimates. Fair value estimation is becoming more prevalent in financial reporting frameworks, and regulators warn that fair value estimation presents higher risk of material misstatement when greater judgment in estimation is involved. In addition recent evidence from the Public Company Accounting Oversight Board (PCAOB) indicates that some auditors may not be exercising sufficient professional skepticism when performing audit procedures in higher risk areas of the audit. Martin et al. (2006) suggest that it may be the …
Chi Jang Yin Interview, Anna Huang
Chi Jang Yin Interview, Anna Huang
Asian American Art Oral History Project
2010 interview with experimental documentary filmmaker Chi Jang Yin by Anna Huang