Keywords: Decision usefulness
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Journal Articles

Measurement uncertainty and management bias in accounting estimates: the perspective of key audit matters reported by Chinese firms' auditors

Chee Kwong Lau
Journal: Asian Review of Accounting
Asian Review of Accounting (2021) 29 (1): 79–95.
https://doi.org/10.1108/ARA-07-2020-0109
Published: 09 December 2020
... uncertainty and management bias reported in KAMs adversely affects the decision usefulness of accounting information. Design/methodology/approach Data on key audit matters, accounting estimates, measurement uncertainty, management bias, etc. were collected from the auditor's reports of 351 sample Chinese...
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