David Stolker

Independent

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Scholarly Papers (1)

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Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting

European Accounting Review (2018), Vol. 27, No. 2, 383-399.
Number of pages: 35 Posted: 15 Feb 2013 Last Revised: 08 Apr 2020
Marcel Van Rinsum, Victor S. Maas and David Stolker
RSM Erasmus University, University of Amsterdam - Amsterdam Business School and Independent
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Abstract:

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checklist; auditor independence; pro-client bias; audit judgment; aggressive accounting