Work

Client importance and unconditional conservatism in complex accounting estimates

Year: 2022

Type: article

Source: Advances in Accounting

DOI: 10.1016/j.adiac.2022.100615

Authors: Kenneth W. Shaw, James D. Whitworth

Institutions: University of Missouri, University of South Florida

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4287509570

FWCI: 3.466

Cites: 76

Cited by: 13

Related to: 10