Matches in SemOpenAlex for { <https://semopenalex.org/work/W3124308920> ?p ?o ?g. }
Showing items 1 to 73 of
73
with 100 items per page.
- W3124308920 abstract "Accounting accruals are managers' subjective estimates of future outcomes and cannot, by definition, be objectively verified by auditors prior to occurrence. This causes audits of high-accrual firms to pose more uncertainty than audits of low-accrual firms because of potential estimation error and a greater chance that high-accrual firms have undetected asset realization and/or going concern problems which are related to the high level of accruals. One way auditors can compensate for this risk exposure is to lower their threshold for issuing modified audit reports, an action which will increase modified reports and therefore lessen the likelihood of failing to issue a modified report when appropriate to do so. We call this auditor reporting conservatism and test if high-accrual firms in the United States are more likely to receive modified audit reports for asset realization uncertainties and going concern problems. Empirical results for a large sample of U.S. publicly-listed companies support that auditors are more conservative, that is, more likely to issue both types of modified audit reports for high-accrual firms. Further analyses show that income-increasing accruals are somewhat more likely to result in reporting conservatism than income-decreasing accruals, and that only the Big 6 group of auditors show evidence of reporting conservatism. These findings add to our understanding of the audit report formation process and the potentially important role played by accounting accruals in that process." @default.
- W3124308920 created "2021-02-01" @default.
- W3124308920 creator A5004310633 @default.
- W3124308920 creator A5071984957 @default.
- W3124308920 date "1998-12-09" @default.
- W3124308920 modified "2023-09-24" @default.
- W3124308920 title "Accounting Accruals and Auditor Reporting Conservatism" @default.
- W3124308920 hasPublicationYear "1998" @default.
- W3124308920 type Work @default.
- W3124308920 sameAs 3124308920 @default.
- W3124308920 citedByCount "57" @default.
- W3124308920 countsByYear W31243089202012 @default.
- W3124308920 countsByYear W31243089202013 @default.
- W3124308920 countsByYear W31243089202014 @default.
- W3124308920 countsByYear W31243089202015 @default.
- W3124308920 countsByYear W31243089202016 @default.
- W3124308920 countsByYear W31243089202017 @default.
- W3124308920 crossrefType "posted-content" @default.
- W3124308920 hasAuthorship W3124308920A5004310633 @default.
- W3124308920 hasAuthorship W3124308920A5071984957 @default.
- W3124308920 hasConcept C121955636 @default.
- W3124308920 hasConcept C144133560 @default.
- W3124308920 hasConcept C17744445 @default.
- W3124308920 hasConcept C199521495 @default.
- W3124308920 hasConcept C199539241 @default.
- W3124308920 hasConcept C27504089 @default.
- W3124308920 hasConcept C2781426361 @default.
- W3124308920 hasConcept C38652104 @default.
- W3124308920 hasConcept C41008148 @default.
- W3124308920 hasConcept C4577558 @default.
- W3124308920 hasConcept C76178495 @default.
- W3124308920 hasConcept C94625758 @default.
- W3124308920 hasConcept C96640997 @default.
- W3124308920 hasConceptScore W3124308920C121955636 @default.
- W3124308920 hasConceptScore W3124308920C144133560 @default.
- W3124308920 hasConceptScore W3124308920C17744445 @default.
- W3124308920 hasConceptScore W3124308920C199521495 @default.
- W3124308920 hasConceptScore W3124308920C199539241 @default.
- W3124308920 hasConceptScore W3124308920C27504089 @default.
- W3124308920 hasConceptScore W3124308920C2781426361 @default.
- W3124308920 hasConceptScore W3124308920C38652104 @default.
- W3124308920 hasConceptScore W3124308920C41008148 @default.
- W3124308920 hasConceptScore W3124308920C4577558 @default.
- W3124308920 hasConceptScore W3124308920C76178495 @default.
- W3124308920 hasConceptScore W3124308920C94625758 @default.
- W3124308920 hasConceptScore W3124308920C96640997 @default.
- W3124308920 hasLocation W31243089201 @default.
- W3124308920 hasOpenAccess W3124308920 @default.
- W3124308920 hasPrimaryLocation W31243089201 @default.
- W3124308920 hasRelatedWork W1603811794 @default.
- W3124308920 hasRelatedWork W1907872398 @default.
- W3124308920 hasRelatedWork W1986187321 @default.
- W3124308920 hasRelatedWork W1987859540 @default.
- W3124308920 hasRelatedWork W1990317644 @default.
- W3124308920 hasRelatedWork W2022840860 @default.
- W3124308920 hasRelatedWork W2031302306 @default.
- W3124308920 hasRelatedWork W2042790919 @default.
- W3124308920 hasRelatedWork W2058805872 @default.
- W3124308920 hasRelatedWork W2101273523 @default.
- W3124308920 hasRelatedWork W2132852223 @default.
- W3124308920 hasRelatedWork W2133894756 @default.
- W3124308920 hasRelatedWork W2149662459 @default.
- W3124308920 hasRelatedWork W2163146514 @default.
- W3124308920 hasRelatedWork W2171803942 @default.
- W3124308920 hasRelatedWork W3121333169 @default.
- W3124308920 hasRelatedWork W3121755104 @default.
- W3124308920 hasRelatedWork W3123281175 @default.
- W3124308920 hasRelatedWork W3123969800 @default.
- W3124308920 hasRelatedWork W3125192323 @default.
- W3124308920 isParatext "false" @default.
- W3124308920 isRetracted "false" @default.
- W3124308920 magId "3124308920" @default.
- W3124308920 workType "article" @default.