Keywords: Estimating
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Auditors′ reporting decisions for accounting estimates: the effect of assessments of the risk of fraudulent financial reporting

Steven Kaplan, Philip M.J. Reckers
Journal: Managerial Auditing Journal
Managerial Auditing Journal (1995) 10 (5): 27–36.
https://doi.org/10.1108/02686909510087955
Published: 01 July 1995
...Steven Kaplan; Philip M.J. Reckers The dangers of management bias and the resulting increased need for auditors to be cognizant of environmental characteristics may be particularly acute in the area of accounting estimates. Accounting estimates pose relatively unique auditing problems because...
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