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University of Toronto - Rotman School of Management
in Total Papers Downloads
fraud, accounting, auditing, risk, financial reporting
Pension Accounting, Pension Fund, Pension Shortfall, Uncertainty in Rates of Return
accounting estimates, forecast error, accounting risk, calibration of ranges, audit of estimates, financial reporting framework
Auditor conservatism; discretionary loan loss provision; asset measurement uncertainty; audit fees
judgments on expected returns, audits of accounting estimates, pension asset returns, reliability of discretionary accounting estimates, forecast error, ranges of estimates
unauditable accounting estimates, pension asset returns, disclosure quality, estimation uncertainty, significant risk, verifiability
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File name: j-6281.
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Accounting policy risk, Accounting risk, Auditing theory, Fairness in financial reporting
File name: abac.
Keywords: Accounting Risk, Argument, Auditability Conceptual Framework, Enron, Expert Witness, Fair Presentation, GAAP, Principles, Rules
auditable accounting estimates, auditable note disclosures, audit quality, accounting quality, pension asset returns, estimation uncertainty, significant risk, verifiability
File name: IJAU.
Auditor conservatism, discretionary loan loss provision, audit fees, asset measurement uncertainty
IASB conceptual framework, auditability, principles-based standards
unethical financial reporting, ethical blind spots, forecasts in accounting estimates, accounting risk
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