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...
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| Principais autores: | , , |
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| Format: | Artigo |
| Sprog: | Inglês |
| Udgivet: |
Taylor & Francis Group
2023-12-01
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| Serier: | Cogent Business & Management |
| Fag: | |
| Online adgang: | https://www.tandfonline.com/doi/10.1080/23311975.2023.2207877 |
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