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

Steven Kaplan, Philip Reckers

Research output: Contribution to journalArticlepeer-review

11 Scopus citations

Abstract

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

Original languageEnglish (US)
Pages (from-to)27-36
Number of pages10
JournalManagerial Auditing Journal
Volume10
Issue number5
DOIs
StatePublished - Jul 1 1995

ASJC Scopus subject areas

  • Accounting
  • General Economics, Econometrics and Finance
  • General Business, Management and Accounting

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