Accountability and auditors' materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort

journal contribution

posted on 2023-11-02, 05:04 authored by Todd DeZoort, Paul HarrisonPaul Harrison, Mark Taylor

Accountability and auditors' materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort

History

Journal

ACCOUNTING ORGANIZATIONS AND SOCIETY

Volume

31

Pagination

373-390

Publisher DOI

https://doi.org/10.1016/j.aos.2005.09.001

ISSN

0361-3682

Language

English

Author URL

https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000238797200003&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=a045e4b2bb1f2b747c68c720ec8913b7

Publication classification

C1.1 Refereed article in a scholarly journal

Issue

4-5

Publisher

PERGAMON-ELSEVIER SCIENCE LTD

Publication URL

http://dx.doi.org/10.1016/j.aos.2005.09.001

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Categories

Keywords

Social Sciences Business, Finance Business & Economics DECISION-AID JUSTIFICATION MODEL PERFORMANCE INCENTIVES COMPLEXITY EXPERIENCE STANDARDS KNOWLEDGE ABILITY

Licence

All Rights Reserved

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