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How does the presence of an audit af...

Barton, Felicity Jane.

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How does the presence of an audit affect the decision usefulness of highly uncertain estimates?

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	How does the presence of an audit affect the decision usefulness of highly uncertain estimates?/
作者:	Barton, Felicity Jane.
面頁冊數:	93 p.
附註:	Source: Dissertation Abstracts International, Volume: 76-12(E), Section: A.
Contained By:	Dissertation Abstracts International76-12A(E).
標題:	Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3716421
ISBN:	9781321952537

How does the presence of an audit affect the decision usefulness of highly uncertain estimates?
Barton, Felicity Jane.

How does the presence of an audit affect the decision usefulness of highly uncertain estimates? - 93 p.

Source: Dissertation Abstracts International, Volume: 76-12(E), Section: A.

Thesis (Ph.D.)--Indiana University, 2015.

In this paper, I evaluate whether the presence of an audit improves the decision usefulness of highly uncertain estimates. This question is relevant to regulators, auditors, and firms purchasing audits, especially as auditors have recently undergone considerable criticism for perceived deficiencies in audit procedures over highly uncertain estimates. Although prior literature documents auditors' difficulties in validating highly uncertain estimates, whether auditors are capable of improving the decision usefulness of these estimates is unclear. I examine this question from three perspectives. First, using a sample of private banks not subject to mandatory audits, I find that management is more likely to choose to purchase an external audit if they have significant holdings in Level 3 assets. Next, using the same population of private banks, I find that banks receiving audits are less likely to have future restatements of financial reports filed with regulators due to misstatements in highly uncertain estimates. Finally, using a sample of public banks, I compare value relevance of unaudited fair value estimates (in Q1-Q3) to value relevance of audited fair value estimates (in Q4), finding audited Level 2 and 3 estimates to be more value relevant to investors than their unaudited counterparts. Taken together, my findings are consistent with auditors enhancing the decision usefulness of highly uncertain estimates.

ISBN: 9781321952537Subjects--Topical Terms:

557516
Accounting.

How does the presence of an audit affect the decision usefulness of highly uncertain estimates?
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