作者：Glover, Steven M.; Taylor, Mark H.; Wu, Yi-Jing
作者单位：Brigham Young University; State University System of Florida; University of South Florida; Texas Tech University System; Texas Tech University
摘要：Reported deficiencies continue to persist in audits of fair value measurements and other complex accounting estimates (hereafter, FVMs), despite improvements in auditor performance observed by regulators. The persistence of reported deficiencies in audits of FVMs suggests that factors underlying this trend may be more complicated and multidimensional than previously suggested by regulators and academic research, which has focused largely on auditors' unsatisfactory performance as the principal...
