Auditors' reporting decisions for accounting estimates: The effect of assessments of the risk of fraudulent financial reporting

Steven Kaplan; Philip Reckers

doi:10.1108/02686909510087955

Auditors' reporting decisions for accounting estimates: The effect of assessments of the risk of fraudulent financial reporting

Steven Kaplan, Philip Reckers

Accountancy, School of

Research output: Contribution to journal › Article › peer-review

11 Scopus citations

Abstract

Examines current trends of enforcement by the US Securities and Exchange Commission and the ethical versus legal considerations.

Original language	English (US)
Pages (from-to)	27-36
Number of pages	10
Journal	Managerial Auditing Journal
Volume	10
Issue number	5
DOIs	https://doi.org/10.1108/02686909510087955
State	Published - Jul 1 1995

ASJC Scopus subject areas

Accounting
Business, Management and Accounting(all)
Economics, Econometrics and Finance(all)

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10.1108/02686909510087955

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abstract = "Examines current trends of enforcement by the US Securities and Exchange Commission and the ethical versus legal considerations.",

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Auditors' reporting decisions for accounting estimates: The effect of assessments of the risk of fraudulent financial reporting

Abstract

ASJC Scopus subject areas

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