Accounting Behavior and Organizations Section Meeting 2013

Kristina Colleen Demek, University of Washington

Christine J Nolder, Suffolk University

Jesse C Robertson, University of North Texas

Jesse C Robertson, University of North Texas

Audit Committees’ Propensity to Challenge Significant Accounting Estimates: The Joint Effects of Investor Type and Transparency of Audit Committee’s Oversight Role - Yoon Ju Kang, Lehigh University

Interactive Effects of Client and Subordinate Competence on Audit Reviewers’ Inventory Write-Down Recommendations - Nathan Hatch Cannon, Texas State University; Mohammad J Abdolmohammadi, Bentley University; Alan Reinstein, Wayne State University

Auditing Fair Value Estimates: The Effect of Management’s Supporting Evidence on Auditors’ Assessments of Aggressive Assumptions - Ann Backof, University of Virginia; Jane Miller Thayer, The University of Georgia; Tina Carpenter, The University of Georgia