Accepted by Alan Webb. We sincerely thank the participating firm for providing participants and expert insights into the audit process. We are grateful for the comments of Alan Webb and the two anonymous reviewers. We also thank Vairam Arunachalam, Michelle Diaz, Dave Farber, Erin Hamilton, Scott Jackson, Steve Kaplan, Brian Fitzgerald, James Hunton, Tom Omer, and Texas A&M workshop participants. Christopher Wolfe gratefully acknowledges the Mays Business School for providing financial support while completing this research.
How Do Auditors Address Control Deficiencies that Bias Accounting Estimates?†
Article first published online: 8 MAY 2014
Contemporary Accounting Research
Volume 31, Issue 3, pages 658–680, Fall 2014
How to Cite
Mauldin, E. G. and Wolfe, C. J. (2014), How Do Auditors Address Control Deficiencies that Bias Accounting Estimates?. Contemporary Accounting Research, 31: 658–680. doi: 10.1111/1911-3846.12051
- Issue published online: 11 SEP 2014
- Article first published online: 8 MAY 2014
- Accepted manuscript online: 7 AUG 2013 05:06AM EST
|care12051-sup-0001-Appendix.pdf||application/PDF||338K||S1: Experimental Instrument|
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