Goodwill impairment and key audit matters

Goodwill impairment and key audit matters

AbstractThe 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...

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Bibliographic Details
Main Authors: Inês Gonçalves, Ana Isabel Morais, Inês Pinto
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
goodwill impairment
audit report
key audit matters
corporate governance
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2207877

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2023.2207877

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