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Keyphrases
Auditors
100%
Business Valuation
100%
Financial Statement Users
60%
Accounting Academics
40%
Accounting Practitioners
40%
Fair Value
40%
Market Expectations
30%
Expectation Gap
20%
Nonresponse Bias
20%
Survey Items
20%
Accounting Educators
20%
Academic Accounting
20%
University Curriculum
20%
Design Methodology
10%
No Significant Difference
10%
Likert Scale
10%
Market Transformation
10%
Financial Information
10%
Fraud
10%
Financial Accounting
10%
Survey Research
10%
Academic Community
10%
Five-point
10%
Litigation
10%
Accountants
10%
Late Response
10%
Accounting Practices
10%
External Demand
10%
Additional Training
10%
Standards Market
10%
Accounting Curriculum
10%
Evolving Markets
10%
Current Market
10%
Quality Audit
10%
Perceptions of Accounting
10%
Stakeholder Expectations
10%
Audit Failure
10%
Standard Setters
10%
Reporting Standards
10%
Fair Value Estimates
10%
Value Judgments
10%
Survey Respondent
10%
Community of Practitioners
10%
Value Concept
10%
Knowledge Professionals
10%
Computer Science
Financial Valuation
100%
Financial Statement
75%
Financial Information
12%
Practical Implication
12%
Academic Community
12%
Social Implication
12%
Survey Respondent
12%
Point Likert Scale
12%
Quality Audit
12%
Professional Knowledge
12%
Social Sciences
Financial Statement
100%
Nonresponse
33%
University Curriculum
33%
Survey Research
16%
Value Judgment
16%
Design Methodology
16%
Audit Quality
16%
Mathematics
Nonresponse
100%
Likert Scale
50%
Economics, Econometrics and Finance
Financial Statement
100%
Accountants
16%