Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies

Questions relating to whether audit adjustments reduce bias in financial reporting are addressed by an analysis of 9 data sets of audit-related adjustments from more than 1500 audits across 16 audit years. Summary statistics are tabulated by direction of effect on earnings, by selected accounts, and...

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Veröffentlicht in:	Auditing : a journal of practice and theory 1994-04, Vol.13 (1), p.149
Hauptverfasser:	Kinney, William R, Martin, Roger D
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Annual reports Audited financial statements Auditing Auditing standards Auditors Audits Bias Datasets Financial reporting Impacts Statistical analysis Studies
Online-Zugang:	Volltext
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