The Impact of Complex Accounting Estimates and Fair-Valued Cryptocurrencies on Audit Effort – Working Paper

The increasing uncertainties and risks associated with complex accounting estimates, such as fair-value measurements (FVMs) have made no clear-cut line between facts and assumptions. Thus, users perceive complex accounting estimates as less reliable, in comparison to other financial statements’ item...

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Autors principals:	Prof. Dr./ Abdelwahab Nasr Ali, Mona Abdelrahman Fathy Helal
Format:	Artigo
Idioma:	Árabe
Publicat:	University of Sadat City, Faculty of Commerce 2023-09-01
Col·lecció:	المجلة العلمية للدراسات والبحوث المالية والإدارية
Matèries:	Complex Accounting Estimates Fair Value Measurements Digital Assets Cryptocurrencies Bitcoin Audit Effort Audit Fees
Accés en línia:	https://masf.journals.ekb.eg/article_325374_6aa650fb61b3b2b29376f13287d554fb.pdf
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