【作者(必填)】Bratten, B., Gaynor, L.M., McDaniel, L., Montague, N.R., and Sierra, G.E.,
【文题(必填)】The audit of fair values and other estimates: The effect of underlying environmental, task, and auditor-specific factors

【年份(必填)】2012

【全文链接或数据库名称(选填)】http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2027492#