Construct · 1 fields · 1 citations

auditor reporting conservatism: a standalone construct

One name. One construct. A landmark on the map.

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Auditing

auditors' greater readiness to issue modified opinions for clients with high accruals, as a way to limit their own exposure to reporting risk.

In auditing, auditor reporting conservatism refers to auditors' greater readiness to issue modified opinions for clients with high accruals, as a way to limit their own exposure to reporting risk. This meaning comes from Francis (1999) in Contemporary Accounting Research.[1]

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Nearby constructs

exposure6 fields · 13 citationsjingle · one name, six constructs limit3 fields · 3 citationsjingle · one word, three constructs readiness3 fields · 5 citationsjingle · one word, three constructs

References

Francis, J. R., & Krishnan, J. (1999). Accounting Accruals and Auditor Reporting Conservatism. Contemporary Accounting Research, 16(1), 135-165. https://doi.org/10.1111/j.1911-3846.1999.tb00577.x

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