Challenges Faced By Auditors When Estimating Fair Values. An Experiment in an Emerging Economy Cover

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Challenges Faced By Auditors When Estimating Fair Values. An Experiment in an Emerging Economy

Studia Universitatis Babes-Bolyai Oeconomica

Volume 66 (2021): Issue 1 (April 2021)

By: Adela Deaconu, Ioana Ciurdaş and Carmen Bonaci

Open Access

|May 2021

Authors

Adela Deaconu

adela.deaconu@econ.ubbcluj.ro

Babeș-Bolyai University of Cluj-Napoca, Romania

Ioana Ciurdaş

Babeș-Bolyai University of Cluj-Napoca, Romania

Carmen Bonaci

Babeș-Bolyai University of Cluj-Napoca, Romania

DOI: https://doi.org/10.2478/subboec-2021-0003 | Journal eISSN: 2065-9644

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Language: English

Page range: 36 - 60

Published on: May 12, 2021

Published by: Babeș-Bolyai University

In partnership with: Paradigm Publishing Services

Publication frequency: 3 issues per year

Keywords:

fair value audit,

fair value complexity,

estimation risks,

fair value provider,

Related subjects:

Business and economics,

Political economics,

Public finance and fiscal theory,

Business management,

Management accounting, financial controlling, cost calculation, investment,

Marketing, sales, customer relations,

Business management, other

© 2021 Adela Deaconu, Ioana Ciurdaş, Carmen Bonaci, published by Babeș-Bolyai University
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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