The Impact of Inherent Risk Factors Related to Fair Value Estimates on Inherent Risk Assessment: Evidence from the Canadian Context

The Impact of Inherent Risk Factors Related to Fair Value Estimates on Inherent Risk Assessment: Evidence from the Canadian Context

Author's Name: Syrine Rahmouni, Emna Boumediene

Type: Article

ISSN/ISBN: 1745-7718

DOI Link: https://doie.org/10.10399/ABPI.2026924750

Journal Name: Accountancy Business and the Public Interest

Volume: 26

Issue: 1

Month: 01

Year: 2026

Date: 2026-01-20