Goodwill impairment and key audit matters
The main goal of this paper is to analyze the factors that influence the auditor’s decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors’ disclosure of a goodwill impairment as a KAM. Our sample...
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Artigo |
| Sprache: | Inglês |
| Veröffentlicht: |
Taylor & Francis Group
2023-12-01
|
| Schriftenreihe: | Cogent Business & Management |
| Schlagworte: | |
| Online-Zugang: | https://www.tandfonline.com/doi/10.1080/23311975.2023.2207877 |
| Tags: |
Keine Tags, Fügen Sie das erste Tag hinzu!
|