The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions

In recent years, standard setters worldwide have considered how to enhance financial statement users’ understanding of the estimation uncertainty contained in many financial statement items. Our study examines two disclosures expected to help investors evaluate the reliability of subjective fair val...

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Veröffentlicht in:	Accounting, organizations and society organizations and society, 2021-04, Vol.90, p.101169, Article 101169
Hauptverfasser:	Eilifsen, Aasmund, Hamilton, Erin L., Messier, William F.
Format:	Artikel
Sprache:	eng
Schlagworte:	Analysis Audit reporting Disclosures Estimation uncertainty Fair value estimates Financial disclosure Financial statements Investor relations Materiality Sensitivity analysis
Online-Zugang:	Volltext
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