An Investigation of the Effects of the FASB's Conceptual Framework on Auditors' Liability Disclosure Judgments, Volume 2 |
Common terms and phrases
1.0 not satisfied agreement in fact agreement in principle amendment American Accounting Association audit auditors Block Comparison & Treatment comparison and treatment comparison group Constructive Obligation corporate Crandon Daniel Thompson decision aid Entity Oblig Essential Characteristics Model Expert Judges F-test at 01 FASB's conceptual framework FASB's Three Essential financial statements exists framework for liabilities Graph independent variables Journal of Accountancy judgment task Kinked OLS liability disclosure judgments liability warranting disclosure logistic model mean responses ment Midwest Airlines Multiplicative Model novice group OLS Outliers excl OLS WLS Logistic orthogonal design particular entity Past Trans past transactions payments pension benefits pension plan Predictive ability R-squared reasonable estimation Regression Parameters retired employees satisfied satisfied set of circumstances significant at 05 suggests test instrument Three Essential Characteristics three FASB variables transaction or event Transfer Res treatment A groups Two-tailed t-test significant Variance Expl variance explained WLS Logistic Variables