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...
| Published in: | Cogent Business & Management |
|---|---|
| Main Authors: | , , |
| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2023-12-01
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| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2023.2207877 |